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...
Section 108 statements were held admissible as substantive evidence to connect an implicated person with customs contraventions, and consistent recorded statements, corroborated by collateral material including forensic analysis of a detained mobile phone and other witness statements, furnished adequate material to sustain confiscation and penalties. The court accepted that the petitioner's communications, non-cooperation with summons and implicated statements of a money exchanger established knowledge and participation in improper export; differing relief granted to a passenger (redemption and re-export) did not warrant parity-based relief under equality principles. The petition was dismissed and impugned orders upheld.
Section 108 statements were held admissible as substantive evidence to connect an implicated person with customs contraventions, and consistent recorded statements, corroborated by collateral material including forensic analysis of a detained mobile phone and other witness statements, furnished adequate material to sustain confiscation and penalties. The court accepted that the petitioner's communications, non-cooperation with summons and implicated statements of a money exchanger established knowledge and participation in improper export; differing relief granted to a passenger (redemption and re-export) did not warrant parity-based relief under equality principles. The petition was dismissed and impugned orders upheld.
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