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...
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
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