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...
Statements recorded under Section 108 were admissible, but undervaluation of export goods could not be proved without reliable independent corroboration. The Department relied on statements, e-mails and a purported overseas contract, yet the exporters were not party to that contract, were denied cross-examination of key persons, and received payment at the declared FOB value through banking channels. Electronic printouts and e-mails were also rejected for non-compliance with Section 138C and for lack of proof of source and authenticity. The Tribunal therefore held that receipt of any additional consideration was not established and set aside the differential duty demand and penalties.
Statements recorded under Section 108 were admissible, but undervaluation of export goods could not be proved without reliable independent corroboration. The Department relied on statements, e-mails and a purported overseas contract, yet the exporters were not party to that contract, were denied cross-examination of key persons, and received payment at the declared FOB value through banking channels. Electronic printouts and e-mails were also rejected for non-compliance with Section 138C and for lack of proof of source and authenticity. The Tribunal therefore held that receipt of any additional consideration was not established and set aside the differential duty demand and penalties.
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