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...
Contraventions under the Foreign Exchange Regulation Act were established by seized office documents, export papers, bank enquiries and corroborative witness statements which explained the modus operandi of over invoicing and unauthorised conversion or transfer of Indian currency to persons outside India; the appellant produced no evidence to rebut the seizures and statements, so the violation finding was upheld. The adjudicatory delay was treated as a mitigating factor and, exercising discretion to mitigate penalty for delay, the monetary sanction was reduced to fifty thousand rupees while the finding of contravention remains affirmed.
Contraventions under the Foreign Exchange Regulation Act were established by seized office documents, export papers, bank enquiries and corroborative witness statements which explained the modus operandi of over invoicing and unauthorised conversion or transfer of Indian currency to persons outside India; the appellant produced no evidence to rebut the seizures and statements, so the violation finding was upheld. The adjudicatory delay was treated as a mitigating factor and, exercising discretion to mitigate penalty for delay, the monetary sanction was reduced to fifty thousand rupees while the finding of contravention remains affirmed.
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