International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Where FSSAI-authorised testing and NOCs had already confirmed the imported consignments complied with applicable food-safety standards, the HC held that Customs could not disregard those conclusive reports and re-examine the goods to justify seizure. The Court treated FSSAI laboratory certification as entitled to decisive weight in food import clearance and found the seizure memo unlawful. It also quashed the provisional release condition requiring a bank guarantee and a no-use undertaking, holding that such conditions lacked authority on the facts. The goods were directed to be released on payment of duty, subject to supervised removal of damaged items and fresh FSSAI re-certification before any domestic sale.
Where FSSAI-authorised testing and NOCs had already confirmed the imported consignments complied with applicable food-safety standards, the HC held that Customs could not disregard those conclusive reports and re-examine the goods to justify seizure. The Court treated FSSAI laboratory certification as entitled to decisive weight in food import clearance and found the seizure memo unlawful. It also quashed the provisional release condition requiring a bank guarantee and a no-use undertaking, holding that such conditions lacked authority on the facts. The goods were directed to be released on payment of duty, subject to supervised removal of damaged items and fresh FSSAI re-certification before any domestic sale.
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