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...
Contravention of the NRNR account regulations attracted penalty against both the authorised dealer and the account holders, because the scheme required the account to be opened only by a non-resident person from funds remitted from outside India, and Section 13(1) of FEMA applied to any person who contravened the Act or regulations. The later omission of Regulation 5(1)(iv) did not extinguish liabilities already incurred, since repeal by omission does not erase prior violations absent contrary intent, so the challenge to the show cause notices failed. Confiscation, however, was set aside because the adjudicating authority and tribunal gave no reasons for ordering it, despite the discretionary nature of Section 13(2) and the repayment of the loan through maturity proceeds.
Contravention of the NRNR account regulations attracted penalty against both the authorised dealer and the account holders, because the scheme required the account to be opened only by a non-resident person from funds remitted from outside India, and Section 13(1) of FEMA applied to any person who contravened the Act or regulations. The later omission of Regulation 5(1)(iv) did not extinguish liabilities already incurred, since repeal by omission does not erase prior violations absent contrary intent, so the challenge to the show cause notices failed. Confiscation, however, was set aside because the adjudicating authority and tribunal gave no reasons for ordering it, despite the discretionary nature of Section 13(2) and the repayment of the loan through maturity proceeds.
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