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...
Classification focused on whether products are Ayurvedic medicaments or cosmetics, applying the twin test of ingredient composition and common parlance together with statutory licensing; Tribunal found ingredients, dosages and drug licences established medicinal character and classified goods under Chapter 30, displacing the cosmetics classification. Liability was tested by manufacturer status under loan licence law: the job worker was held to be the manufacturer and pre-August 2011 demands against the principal were set aside. The appellant qualified for SSI exemption for Sept 2011-Feb 2012 and had paid duty from March 2012 after registration, so no differential duty nor penalties were imposed.
Classification focused on whether products are Ayurvedic medicaments or cosmetics, applying the twin test of ingredient composition and common parlance together with statutory licensing; Tribunal found ingredients, dosages and drug licences established medicinal character and classified goods under Chapter 30, displacing the cosmetics classification. Liability was tested by manufacturer status under loan licence law: the job worker was held to be the manufacturer and pre-August 2011 demands against the principal were set aside. The appellant qualified for SSI exemption for Sept 2011-Feb 2012 and had paid duty from March 2012 after registration, so no differential duty nor penalties were imposed.
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