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...
Non-application of mind was found where the authority referred to the taxpayer's reply but did not meaningfully consider the specific explanation for reversal of part of the input tax credit on imported goods. The mismatch between the address in the bills of entry and the additional place of business on the portal also required reconsideration in light of the pleaded explanation that the business premises had shifted and the corresponding importer-exporter record amendment was made later. On that limited issue, the adjudication order was set aside and the matter remitted for fresh consideration, with consequential interest and penalty also falling with that limited relief and all contentions kept open.
Non-application of mind was found where the authority referred to the taxpayer's reply but did not meaningfully consider the specific explanation for reversal of part of the input tax credit on imported goods. The mismatch between the address in the bills of entry and the additional place of business on the portal also required reconsideration in light of the pleaded explanation that the business premises had shifted and the corresponding importer-exporter record amendment was made later. On that limited issue, the adjudication order was set aside and the matter remitted for fresh consideration, with consequential interest and penalty also falling with that limited relief and all contentions kept open.
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