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...
Confiscation for misdeclaration of exported gold was sustained under the provision addressing false declarations, because the declared gold content materially exceeded assay results and the exporter admitted misdeclaration; those 244 bangles remain confiscable but are ordered redeemable on payment of a fine equal to 10% of value and a reduced penalty under the penalty provision. By contrast, confiscation of duty free imported gold under the liberalized 20:80 scheme was set aside: such conditionally exempt goods, when not exported, attract duty liability under the scheme but do not constitute prohibited goods for confiscation.
Confiscation for misdeclaration of exported gold was sustained under the provision addressing false declarations, because the declared gold content materially exceeded assay results and the exporter admitted misdeclaration; those 244 bangles remain confiscable but are ordered redeemable on payment of a fine equal to 10% of value and a reduced penalty under the penalty provision. By contrast, confiscation of duty free imported gold under the liberalized 20:80 scheme was set aside: such conditionally exempt goods, when not exported, attract duty liability under the scheme but do not constitute prohibited goods for confiscation.
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