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...
Adjudicatory discretion to fix penalty under Section 13(1) of FEMA permits assessment up to a statutory maximum but does not mandate a minimum; therefore the adjudicator may impose a reduced, reasoned penalty. The Tribunal upheld the Adjudicating Authority's objectively reasoned exercise of discretion, noting the imposed penalty was substantially below the statutory cap and that practical factors - including the respondents' inability to comply with pre-deposit directions and non realisation of penalty - made appellate enhancement unwarranted. Consequently the appeal for enhancement was dismissed and the existing quantum left undisturbed.
Adjudicatory discretion to fix penalty under Section 13(1) of FEMA permits assessment up to a statutory maximum but does not mandate a minimum; therefore the adjudicator may impose a reduced, reasoned penalty. The Tribunal upheld the Adjudicating Authority's objectively reasoned exercise of discretion, noting the imposed penalty was substantially below the statutory cap and that practical factors - including the respondents' inability to comply with pre-deposit directions and non realisation of penalty - made appellate enhancement unwarranted. Consequently the appeal for enhancement was dismissed and the existing quantum left undisturbed.
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