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...
Assignment of leasehold rights and whether it constitutes a taxable supply is the central issue; the High Court noted pending Supreme Court appeals on whether such assignments amount to 'transfer of land' or a taxable supply and therefore extended interim protection. The Court stayed recovery under impugned orders and stayed adjudication of outstanding show cause notices until final disposal, directed issuance of notice to the Attorney General where constitutional validity of CGST provisions is challenged, and permitted filing of replies with liberty to apply further, while awaiting the Supreme Court's determination.
Assignment of leasehold rights and whether it constitutes a taxable supply is the central issue; the High Court noted pending Supreme Court appeals on whether such assignments amount to 'transfer of land' or a taxable supply and therefore extended interim protection. The Court stayed recovery under impugned orders and stayed adjudication of outstanding show cause notices until final disposal, directed issuance of notice to the Attorney General where constitutional validity of CGST provisions is challenged, and permitted filing of replies with liberty to apply further, while awaiting the Supreme Court's determination.
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