Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Provisional attachment of properties was upheld on the material and recorded admissions showing appellants promoted and collected deposits for illicit schemes and acquired property from those proceeds; the Adjudicating Authority's confirmation therefore required no interference. The tribunal accepted that remuneration, salary or commission earned by persons acting as instruments to procure funds for unlicensed fraudulent schemes constitutes proceeds of crime and may be attached. Properties held by spouses or other recipients were also subject to provisional attachment where evidence showed acquisition from the proceeds and recipients could not demonstrate independent sources. The appeals against confirmation of attachment were dismissed.
Provisional attachment of properties was upheld on the material and recorded admissions showing appellants promoted and collected deposits for illicit schemes and acquired property from those proceeds; the Adjudicating Authority's confirmation therefore required no interference. The tribunal accepted that remuneration, salary or commission earned by persons acting as instruments to procure funds for unlicensed fraudulent schemes constitutes proceeds of crime and may be attached. Properties held by spouses or other recipients were also subject to provisional attachment where evidence showed acquisition from the proceeds and recipients could not demonstrate independent sources. The appeals against confirmation of attachment were dismissed.
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