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...
Exercise of supervisory jurisdiction under Article 226 to quash an order in original concerning classification and valuation of imported goods where joint inspection found complete spoilage; the court declined to decide classification or valuation given futility and small consignor interest, setting aside the original order. Respondents authorised to auction or destroy the deteriorated goods and appropriate proceeds to meet liabilities; any surplus after warehousing or similar charges to be returned to the importer. Respondents directed to issue a demurrage waiver certificate for the subject consignment, and the petition disposed accordingly without costs.
Exercise of supervisory jurisdiction under Article 226 to quash an order in original concerning classification and valuation of imported goods where joint inspection found complete spoilage; the court declined to decide classification or valuation given futility and small consignor interest, setting aside the original order. Respondents authorised to auction or destroy the deteriorated goods and appropriate proceeds to meet liabilities; any surplus after warehousing or similar charges to be returned to the importer. Respondents directed to issue a demurrage waiver certificate for the subject consignment, and the petition disposed accordingly without costs.
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