Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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An appeal against a provisional release order was maintainable because the High Court had granted liberty to challenge that order during the writ proceedings. The Tribunal then held that the condition requiring a bank guarantee for release of seized goods was arbitrary and unreasonable: the importer had obtained an unchallenged advance ruling on classification, the CRCL reports were ambiguous and delayed, moisture-content parameters relevant to roasted areca nuts could not be ignored, and prior laboratory material supported the claimed description. Release was ordered on the remaining provisional conditions, without prejudice to final adjudication on classification and merits.
An appeal against a provisional release order was maintainable because the High Court had granted liberty to challenge that order during the writ proceedings. The Tribunal then held that the condition requiring a bank guarantee for release of seized goods was arbitrary and unreasonable: the importer had obtained an unchallenged advance ruling on classification, the CRCL reports were ambiguous and delayed, moisture-content parameters relevant to roasted areca nuts could not be ignored, and prior laboratory material supported the claimed description. Release was ordered on the remaining provisional conditions, without prejudice to final adjudication on classification and merits.
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