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...
Absence of an express irrevocability or dissolution clause in a trust instrument does not render a public charitable trust revocable; the legal principle is that irrevocability arises by operation of law unless the instrument reserves an express power of revocation, and section 12AB does not mandate an explicit irrevocability clause for registration or renewal. A departmental online utility that compels a 'Yes' response in Form 10AB cannot be treated as furnishing false information; compelled answers must not be grounds for rejection, the utility and question wording must be amended, and affected applications redetermined accordingly.
Absence of an express irrevocability or dissolution clause in a trust instrument does not render a public charitable trust revocable; the legal principle is that irrevocability arises by operation of law unless the instrument reserves an express power of revocation, and section 12AB does not mandate an explicit irrevocability clause for registration or renewal. A departmental online utility that compels a 'Yes' response in Form 10AB cannot be treated as furnishing false information; compelled answers must not be grounds for rejection, the utility and question wording must be amended, and affected applications redetermined accordingly.
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