Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Restoration of confiscated property during trial under the second proviso to Section 8(8) of the PMLA is controlled by Rule 3A of the 2016 Rules, as amended, which permits consideration only after framing of charge under Section 4. Where charges have not been framed, an application for restoration is premature. The pendency of an appeal against the adjudication order before the statutory appellate forum also bars a course that would trench upon or render the appellate remedy infructuous. Applying these principles, the restoration order was held contrary to the statutory scheme and was set aside.
Restoration of confiscated property during trial under the second proviso to Section 8(8) of the PMLA is controlled by Rule 3A of the 2016 Rules, as amended, which permits consideration only after framing of charge under Section 4. Where charges have not been framed, an application for restoration is premature. The pendency of an appeal against the adjudication order before the statutory appellate forum also bars a course that would trench upon or render the appellate remedy infructuous. Applying these principles, the restoration order was held contrary to the statutory scheme and was set aside.
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