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...
State tax officers cannot invoke detention or confiscation powers for inter-State movement of goods under the IGST regime where the State has no tax allocation in the transaction. The Court held that cross-empowerment under GST is limited to functions assigned to the State as proper officer, and Andhra Pradesh officers may act under the IGST Act only where the State is entitled to a share of tax; otherwise they may merely forward the material to the proper officers of the consignor and consignee. The Court also held that valuation disputes, alleged undervaluation, description mismatch, excess quantity, or absence of an e-way bill, without more, do not justify action under detention and confiscation provisions. The impugned proceedings were set aside as without jurisdiction.
State tax officers cannot invoke detention or confiscation powers for inter-State movement of goods under the IGST regime where the State has no tax allocation in the transaction. The Court held that cross-empowerment under GST is limited to functions assigned to the State as proper officer, and Andhra Pradesh officers may act under the IGST Act only where the State is entitled to a share of tax; otherwise they may merely forward the material to the proper officers of the consignor and consignee. The Court also held that valuation disputes, alleged undervaluation, description mismatch, excess quantity, or absence of an e-way bill, without more, do not justify action under detention and confiscation provisions. The impugned proceedings were set aside as without jurisdiction.
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