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...
In a CESTAT appeal concerning alleged misdeclaration of imported oil, the tribunal held that inconclusive CRCL chemical reports indicating only some characteristics of base oil, and reliance on a single parameter (viscosity index) while omitting other essential parameters, were insufficient to sustain reclassification, revaluation or penalties; tentative wording ('may be') cannot replace categorical evidence. The adjudicating authority's refusal to examine or permit cross examination of the chemical examiner breached natural justice, so the benefit of doubt was accorded to the importers and the impugned adjudication was set aside.
In a CESTAT appeal concerning alleged misdeclaration of imported oil, the tribunal held that inconclusive CRCL chemical reports indicating only some characteristics of base oil, and reliance on a single parameter (viscosity index) while omitting other essential parameters, were insufficient to sustain reclassification, revaluation or penalties; tentative wording ('may be') cannot replace categorical evidence. The adjudicating authority's refusal to examine or permit cross examination of the chemical examiner breached natural justice, so the benefit of doubt was accorded to the importers and the impugned adjudication was set aside.
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