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...
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
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