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...
The High Court declined to exercise extraordinary writ jurisdiction to quash a show cause notice where parallel proceedings against multiple accused were ongoing, reasoning that premature interference could impede inquiries; the writ petition was dismissed without merit adjudication and no quashing was granted. The court did not resolve the petitioner's limitation/time-bar plea but directed the adjudicating authority to consider the petitioner's explanation and relied precedents (including the cited apex decision) while conducting further proceedings, leaving the substantive limitation question open for decision by the respondents-authority in accordance with law.
The High Court declined to exercise extraordinary writ jurisdiction to quash a show cause notice where parallel proceedings against multiple accused were ongoing, reasoning that premature interference could impede inquiries; the writ petition was dismissed without merit adjudication and no quashing was granted. The court did not resolve the petitioner's limitation/time-bar plea but directed the adjudicating authority to consider the petitioner's explanation and relied precedents (including the cited apex decision) while conducting further proceedings, leaving the substantive limitation question open for decision by the respondents-authority in accordance with law.
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