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...
A non-bailable warrant under the Fugitive Economic Offenders Act remains a jurisdictional prerequisite where it has been issued to secure the accused's production before the Indian court; foreign arrest and bail do not exhaust the warrant if the person is still abroad and resisting return. The Court also held that the statutory monetary threshold for a scheduled offence must be crossed before proceedings under the Act can be sustained, and that the final assessment order quantifying undisclosed foreign income and assets well above that threshold validated the prima facie material. It further held that prosecution for wilful attempt to evade tax under the Black Money Act can proceed alongside assessment, and upheld the declaration of fugitive economic offender.
A non-bailable warrant under the Fugitive Economic Offenders Act remains a jurisdictional prerequisite where it has been issued to secure the accused's production before the Indian court; foreign arrest and bail do not exhaust the warrant if the person is still abroad and resisting return. The Court also held that the statutory monetary threshold for a scheduled offence must be crossed before proceedings under the Act can be sustained, and that the final assessment order quantifying undisclosed foreign income and assets well above that threshold validated the prima facie material. It further held that prosecution for wilful attempt to evade tax under the Black Money Act can proceed alongside assessment, and upheld the declaration of fugitive economic offender.
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