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...
A false allegation of breach of natural justice was rejected after the original record showed that the petitioner had in fact been personally heard by the appellate authority and had signed the proceedings. The discrepancy in the date recorded in the impugned order was treated as a clerical error, because the portal and the original order reflected the correct position. In view of the false statement made before the Court, the writ petition was not entertained and exemplary costs were imposed.
A false allegation of breach of natural justice was rejected after the original record showed that the petitioner had in fact been personally heard by the appellate authority and had signed the proceedings. The discrepancy in the date recorded in the impugned order was treated as a clerical error, because the portal and the original order reflected the correct position. In view of the false statement made before the Court, the writ petition was not entertained and exemplary costs were imposed.
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