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...
Liability for non-remittance of TDS rests with those responsible for corporate affairs; petitioner may challenge assessment orders as based on the company's erroneous TDS declaration and is entitled to pursue the statutory appellate remedy under Section 260A of the Income Tax Act, which must be followed rather than seeking Article 226 review. The Official Liquidator failed to consider the petitioner's representation; the court directed the Liquidator to consider instituting appeals and placed a temporary bar on precipitative recovery or prosecution until the representation is decided or the appeal period expires.
Liability for non-remittance of TDS rests with those responsible for corporate affairs; petitioner may challenge assessment orders as based on the company's erroneous TDS declaration and is entitled to pursue the statutory appellate remedy under Section 260A of the Income Tax Act, which must be followed rather than seeking Article 226 review. The Official Liquidator failed to consider the petitioner's representation; the court directed the Liquidator to consider instituting appeals and placed a temporary bar on precipitative recovery or prosecution until the representation is decided or the appeal period expires.
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