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...
The dominant legal issue is whether the statutory pre-deposit under Section 129E is mandatory and if judicial relief can permit conditional compliance; the court affirmed the pre-deposit requirement is mandatory and CESTAT acquires jurisdiction only on compliance, but recognised that Article 226 relief may be exercised where financial hardship is pleaded to prevent appellate rights becoming illusory, and therefore permitted staged instalmental compliance; outcome: the appellant was allowed to deposit the directed sum in instalments, CESTAT to entertain the appeal on production of the initial instalment, and final adjudication to be pronounced only after full deposit, with the Single Judge's order set aside.
The dominant legal issue is whether the statutory pre-deposit under Section 129E is mandatory and if judicial relief can permit conditional compliance; the court affirmed the pre-deposit requirement is mandatory and CESTAT acquires jurisdiction only on compliance, but recognised that Article 226 relief may be exercised where financial hardship is pleaded to prevent appellate rights becoming illusory, and therefore permitted staged instalmental compliance; outcome: the appellant was allowed to deposit the directed sum in instalments, CESTAT to entertain the appeal on production of the initial instalment, and final adjudication to be pronounced only after full deposit, with the Single Judge's order set aside.
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