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...
Petition dismissed for want of locus to challenge detention and confiscation proceedings where High Court found insufficient nexus between petitioner and intercepted consignment; E-way bill showed different dispatch and consignee locations, registration and documentation discrepancies, and neither supplier nor recipient sought release, leading the Court to conclude lack of standing. Court also refused to quash the show cause notice under Section 130, treating interference as premature in view of precedent and noting indicia of tax evasion and deceptive documentation on the record.
Petition dismissed for want of locus to challenge detention and confiscation proceedings where High Court found insufficient nexus between petitioner and intercepted consignment; E-way bill showed different dispatch and consignee locations, registration and documentation discrepancies, and neither supplier nor recipient sought release, leading the Court to conclude lack of standing. Court also refused to quash the show cause notice under Section 130, treating interference as premature in view of precedent and noting indicia of tax evasion and deceptive documentation on the record.
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