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...
Allowability under section 43B was examined in relation to claimed royalty payments shown as book entries; the Tribunal held that the question turns on whether sums were actually paid and found that the appellate authorities did not verify records proving prior estimated royalty deposits and subsequent adjustments. The Tribunal directed remand to the assessing officer to examine state assessment orders, bank/payment records and related documentary evidence, afford the assessee an opportunity of hearing, and pass a fresh decision after factual verification; appeal allowed for statistical purposes.
Allowability under section 43B was examined in relation to claimed royalty payments shown as book entries; the Tribunal held that the question turns on whether sums were actually paid and found that the appellate authorities did not verify records proving prior estimated royalty deposits and subsequent adjustments. The Tribunal directed remand to the assessing officer to examine state assessment orders, bank/payment records and related documentary evidence, afford the assessee an opportunity of hearing, and pass a fresh decision after factual verification; appeal allowed for statistical purposes.
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