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...
CENVAT credit distributed through ISD invoices remained subject to merits review, so the recipient unit could be proceeded against and was not immune merely because the credit originated from an ISD. On outward transportation, admissibility depended on the place of removal: where contractual terms showed that delivery, installation, commissioning and acceptance at the buyer's premises completed the sale, that premises was treated as the place of removal and transportation up to that point was eligible in principle. The extended period was unavailable because the dispute was interpretational, statutory records were filed, and no wilful suppression or intent to evade was shown. The demand, interest and penalty were therefore time-barred and unsustainable.
CENVAT credit distributed through ISD invoices remained subject to merits review, so the recipient unit could be proceeded against and was not immune merely because the credit originated from an ISD. On outward transportation, admissibility depended on the place of removal: where contractual terms showed that delivery, installation, commissioning and acceptance at the buyer's premises completed the sale, that premises was treated as the place of removal and transportation up to that point was eligible in principle. The extended period was unavailable because the dispute was interpretational, statutory records were filed, and no wilful suppression or intent to evade was shown. The demand, interest and penalty were therefore time-barred and unsustainable.
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