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...
Event management activity involving planning and organising weddings, exhibitions and similar events was treated as taxable Event Management Service. For valuation, only the commission retained by the appellant could form part of the assessable value; amounts collected merely for payment to third-party vendors were excluded, so the demand on gross receipts failed. Loose papers, uncertified computer printouts and uncorroborated statements were held insufficient to prove clandestine transactions, and the burden remained on the Revenue. The extended period of limitation was wrongly invoked for want of proof of suppression or intent to evade, and the proceedings, including penalties, were set aside as time-barred.
Event management activity involving planning and organising weddings, exhibitions and similar events was treated as taxable Event Management Service. For valuation, only the commission retained by the appellant could form part of the assessable value; amounts collected merely for payment to third-party vendors were excluded, so the demand on gross receipts failed. Loose papers, uncertified computer printouts and uncorroborated statements were held insufficient to prove clandestine transactions, and the burden remained on the Revenue. The extended period of limitation was wrongly invoked for want of proof of suppression or intent to evade, and the proceedings, including penalties, were set aside as time-barred.
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