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...
Persons who acquired or sold a secured asset during an operative moratorium were entitled to be heard because their substantive civil rights were exposed to adjudicatory scrutiny; the tribunal applied the principle that parties whose rights may be affected by ongoing proceedings are necessary and proper parties and may be impleaded to prevent collateral damage. On that basis both impleader applications were allowed, the applicants were directed to be impleaded as respondents, and the appellant was ordered to amend the memorandum of parties, serve appeal papers on them, and comply with specified timelines for objections and rejoinders.
Persons who acquired or sold a secured asset during an operative moratorium were entitled to be heard because their substantive civil rights were exposed to adjudicatory scrutiny; the tribunal applied the principle that parties whose rights may be affected by ongoing proceedings are necessary and proper parties and may be impleaded to prevent collateral damage. On that basis both impleader applications were allowed, the applicants were directed to be impleaded as respondents, and the appellant was ordered to amend the memorandum of parties, serve appeal papers on them, and comply with specified timelines for objections and rejoinders.
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