Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
Differential customs duty could not be demanded on imported watches merely because authorised dealers later revised the retail sale price after clearance. The Tribunal held that the importer had declared the RSP at import, paid duty on that basis, and the goods were finally assessed without provisional assessment or user conditions; in the absence of evidence that the importer itself altered the RSP or knew of the later revision, rule 5 of the 2008 Rules was wrongly applied to an importer. The director's section 108 statement was also found irrelevant without compliance with section 138B. As the duty demand failed, the penalty under section 114A was also set aside.
Differential customs duty could not be demanded on imported watches merely because authorised dealers later revised the retail sale price after clearance. The Tribunal held that the importer had declared the RSP at import, paid duty on that basis, and the goods were finally assessed without provisional assessment or user conditions; in the absence of evidence that the importer itself altered the RSP or knew of the later revision, rule 5 of the 2008 Rules was wrongly applied to an importer. The director's section 108 statement was also found irrelevant without compliance with section 138B. As the duty demand failed, the penalty under section 114A was also set aside.
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