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...
Proceedings to enforce a post-import exemption condition under Notification No. 64/88 were barred by limitation even though the obligation was continuing in nature. The HC held that section 159A of the Customs Act could not extend the time limit beyond the period prescribed under section 28; after rescission of the notification on 01.03.1994, the outer five-year period expired on 28.02.1999. As the show cause notice was issued only on 27.12.1999, the confiscation action was time-barred. Because the confiscation proceedings failed on limitation, the consequential penalty also could not survive.
Proceedings to enforce a post-import exemption condition under Notification No. 64/88 were barred by limitation even though the obligation was continuing in nature. The HC held that section 159A of the Customs Act could not extend the time limit beyond the period prescribed under section 28; after rescission of the notification on 01.03.1994, the outer five-year period expired on 28.02.1999. As the show cause notice was issued only on 27.12.1999, the confiscation action was time-barred. Because the confiscation proceedings failed on limitation, the consequential penalty also could not survive.
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