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...
Rule 86A(3) of the CGST Rules, 2017 limits blocking of an electronic credit ledger to one year from the date of imposition, so the restriction ceased by operation of law once that period expired. The HC held that the petitioner was entitled to unblocking without a separate declaration, and rejected the Department's reliance on cancellation of registration or possible future proceedings to extend an expired restriction. The impugned blocking was set aside, while issues concerning ITC eligibility and any other proceedings were expressly left open.
Rule 86A(3) of the CGST Rules, 2017 limits blocking of an electronic credit ledger to one year from the date of imposition, so the restriction ceased by operation of law once that period expired. The HC held that the petitioner was entitled to unblocking without a separate declaration, and rejected the Department's reliance on cancellation of registration or possible future proceedings to extend an expired restriction. The impugned blocking was set aside, while issues concerning ITC eligibility and any other proceedings were expressly left open.
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