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...
Reliance on inquiry statements without compliance with the cross-examination safeguard under Section 138B, coupled with weak corroboration, was held insufficient to sustain penalty for alleged smuggling facilitation. The Tribunal found that the statements used against the appellants were untested, the Angadiya letters were not proved as reliable records, and the Department failed to connect the alleged acts with passport data, duty rosters, call records, or proper identification. On the standard of preponderance of probability, conscious involvement or facilitation of goods liable to confiscation was not established, so the penalties under Section 112(b) against both appellants were set aside.
Reliance on inquiry statements without compliance with the cross-examination safeguard under Section 138B, coupled with weak corroboration, was held insufficient to sustain penalty for alleged smuggling facilitation. The Tribunal found that the statements used against the appellants were untested, the Angadiya letters were not proved as reliable records, and the Department failed to connect the alleged acts with passport data, duty rosters, call records, or proper identification. On the standard of preponderance of probability, conscious involvement or facilitation of goods liable to confiscation was not established, so the penalties under Section 112(b) against both appellants were set aside.
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