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 held that the petitioner should be given an opportunity to place a legible copy of the Bill of Lading and any other required documents before the appellate authority, where the refund claim had been rejected because the document was illegible and the shipping-line contention was treated as unsubstantiated. The matter was directed to be reconsidered afresh on merits after permitting production of the legible Bill of Lading and supporting material, reflecting the application of natural justice in the refund appeal process.
The High Court held that the petitioner should be given an opportunity to place a legible copy of the Bill of Lading and any other required documents before the appellate authority, where the refund claim had been rejected because the document was illegible and the shipping-line contention was treated as unsubstantiated. The matter was directed to be reconsidered afresh on merits after permitting production of the legible Bill of Lading and supporting material, reflecting the application of natural justice in the refund appeal process.
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