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...
Declared value of second-hand imported machinery could not be enhanced merely because the Load Port Chartered Engineer's certificate omitted the year of manufacture. The Tribunal found that the importer had produced a valid Load Port certificate and that the goods were consistently identified as used, un-reconditioned machinery, with no dispute on their nature or particulars. Because the Board circular contemplated reliance on a local Chartered Engineer's certificate only where a proper Load Port certificate was absent, rejection of the declared transaction value was unjustified. Redetermination based solely on the local certificate was therefore untenable, and the enhanced valuation was set aside.
Declared value of second-hand imported machinery could not be enhanced merely because the Load Port Chartered Engineer's certificate omitted the year of manufacture. The Tribunal found that the importer had produced a valid Load Port certificate and that the goods were consistently identified as used, un-reconditioned machinery, with no dispute on their nature or particulars. Because the Board circular contemplated reliance on a local Chartered Engineer's certificate only where a proper Load Port certificate was absent, rejection of the declared transaction value was unjustified. Redetermination based solely on the local certificate was therefore untenable, and the enhanced valuation was set aside.
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