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...
The time limit for submission of the inquiry report under the Customs Brokers Licensing Regulations, 2018 was held mandatory. The Court noted that the inquiry report was prepared 116 days after the show cause notice and, applying the Division Bench ruling in Santon Shipping Services, held that non-compliance with Regulation 17(5) invalidated the disciplinary action. A contrary Kerala High Court view concerning Regulation 17(1) was not followed. The impugned order revoking the licence, forfeiting the security deposit and imposing penalty was therefore set aside and the writ petition was allowed.
The time limit for submission of the inquiry report under the Customs Brokers Licensing Regulations, 2018 was held mandatory. The Court noted that the inquiry report was prepared 116 days after the show cause notice and, applying the Division Bench ruling in Santon Shipping Services, held that non-compliance with Regulation 17(5) invalidated the disciplinary action. A contrary Kerala High Court view concerning Regulation 17(1) was not followed. The impugned order revoking the licence, forfeiting the security deposit and imposing penalty was therefore set aside and the writ petition was allowed.
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