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...
Statutory interest on customs refund depends on whether the refund was processed within the period under Section 27A and whether any delay in re-assessment is attributable to the Department. Where refund claims became maintainable only after prior directions and the refund orders were issued within three months of the applications, the Court held that no interest was payable. By contrast, where petitioners had sought re-assessment long earlier and the Department's prolonged delay in passing re-assessment orders delayed the refund, the Court directed statutory interest from the date of the first re-assessment application until actual refund.
Statutory interest on customs refund depends on whether the refund was processed within the period under Section 27A and whether any delay in re-assessment is attributable to the Department. Where refund claims became maintainable only after prior directions and the refund orders were issued within three months of the applications, the Court held that no interest was payable. By contrast, where petitioners had sought re-assessment long earlier and the Department's prolonged delay in passing re-assessment orders delayed the refund, the Court directed statutory interest from the date of the first re-assessment application until actual refund.
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