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...
Requirement that final tax demand be confined to the amount proposed in the show cause notice under Section 75(7) is reiterated; where an adjudication confirms a demand exceeding the notice the order is contrary to the statutory limitation and must be set aside. The court remitted the matter for fresh adjudication, directed the taxpayer to file a reply treating the impugned order as an addendum within thirty days, and ordered the tax authority to pass a fresh final order expeditiously, with recovery measures available if the taxpayer fails to comply after due notice.
Requirement that final tax demand be confined to the amount proposed in the show cause notice under Section 75(7) is reiterated; where an adjudication confirms a demand exceeding the notice the order is contrary to the statutory limitation and must be set aside. The court remitted the matter for fresh adjudication, directed the taxpayer to file a reply treating the impugned order as an addendum within thirty days, and ordered the tax authority to pass a fresh final order expeditiously, with recovery measures available if the taxpayer fails to comply after due notice.
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