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...
Unregistered agreement for sale does not confer title; the court treated Eyelid's reliance on such an instrument as insufficient to require the official liquidator to disclaim onerous property or to execute and register conveyance, particularly given absence at possession, municipal records not recognising Eyelid, doubts as to document authenticity and circular payments. The court nevertheless granted Eyelid liberty to seek leave to institute civil proceedings under the Companies Act to establish rights, without conferring substantive relief. Salasar's pre emption/right to match the highest bid will be considered only if it actually matches the highest auction bid.
Unregistered agreement for sale does not confer title; the court treated Eyelid's reliance on such an instrument as insufficient to require the official liquidator to disclaim onerous property or to execute and register conveyance, particularly given absence at possession, municipal records not recognising Eyelid, doubts as to document authenticity and circular payments. The court nevertheless granted Eyelid liberty to seek leave to institute civil proceedings under the Companies Act to establish rights, without conferring substantive relief. Salasar's pre emption/right to match the highest bid will be considered only if it actually matches the highest auction bid.
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