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...
Timelines prescribed under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were held mandatory, so a show cause notice for revocation had to be issued within ninety days of receipt of the offence report and the inquiry report within ninety days of the notice. As the offence report was received on 11.06.2023 but the notice was issued only on 29.06.2024, the notice was invalid for breach of the statutory timeline. The consequential inquiry report could not survive once the notice itself was void. The High Court therefore set aside both the show cause notice and the inquiry report for non-adherence to the mandatory time limits.
Timelines prescribed under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were held mandatory, so a show cause notice for revocation had to be issued within ninety days of receipt of the offence report and the inquiry report within ninety days of the notice. As the offence report was received on 11.06.2023 but the notice was issued only on 29.06.2024, the notice was invalid for breach of the statutory timeline. The consequential inquiry report could not survive once the notice itself was void. The High Court therefore set aside both the show cause notice and the inquiry report for non-adherence to the mandatory time limits.
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