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...
Valuation of taxable service under Section 67 requires the gross amount charged by the service provider as quid pro quo; amounts lacking nexus to the service cannot be included. Applying this principle, salaries paid by the hotel owner to the general manager and department heads were not sums charged by the foreign operator and hence not includible in the operator/management fee. Contractual provisions vesting hiring and termination rights in the owner, together with the owner's fulfilment of statutory employer obligations (PF contributions, Form 16), corroborated an employer-employee relationship with the owner, supporting exclusion of those salaries from taxable value.
Valuation of taxable service under Section 67 requires the gross amount charged by the service provider as quid pro quo; amounts lacking nexus to the service cannot be included. Applying this principle, salaries paid by the hotel owner to the general manager and department heads were not sums charged by the foreign operator and hence not includible in the operator/management fee. Contractual provisions vesting hiring and termination rights in the owner, together with the owner's fulfilment of statutory employer obligations (PF contributions, Form 16), corroborated an employer-employee relationship with the owner, supporting exclusion of those salaries from taxable value.
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