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...
Entitlement to liquidator fees was determined by applying the time based bucket fee structure in the liquidation regulations: where effective realisation occurred after one year, fees must be computed at the third bucket rates, and amounts withdrawn in excess are refundable with applicable GST and interest. The Adjudicating Authority excluded certain recognised interruption periods but declined an additional 141 day exclusion for post medical resumption of auctions; on review the Tribunal found no error in that factual and regulatory application and affirmed the third bucket calculation and refund direction. Separate procedural relief: a 56 day delay in re filing the appeal was condoned.
Entitlement to liquidator fees was determined by applying the time based bucket fee structure in the liquidation regulations: where effective realisation occurred after one year, fees must be computed at the third bucket rates, and amounts withdrawn in excess are refundable with applicable GST and interest. The Adjudicating Authority excluded certain recognised interruption periods but declined an additional 141 day exclusion for post medical resumption of auctions; on review the Tribunal found no error in that factual and regulatory application and affirmed the third bucket calculation and refund direction. Separate procedural relief: a 56 day delay in re filing the appeal was condoned.
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