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...
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
Anti dumping duty cannot be levied on imports made during the interregnum between lapse of provisional measures and issuance of a final notification: the Tribunal applied the Supreme Court ratio in G.M. Exports to hold Rule 20(2)(a) cannot extend provisional duty beyond mandatory time limits and retrospective levy for the gap period is impermissible; imports on 04.06.2011 thus were not liable. Delay in finalisation did not vitiate assessment because no statutory time bar or consequences existed then. The Tribunal also held regular benches retain jurisdiction over assessment and legal issues under the statutory scheme.
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