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...
Under Rule 10(2), transport cost up to the place of importation had to be included in assessable value, so where imports were invoiced on ex-works basis the cost up to loading on board had first to be added to reach FOB value, and the 20% air-freight cap was to be computed with reference to that FOB value. The valuation objection therefore failed. However, extended limitation for short-levy required collusion, wilful misstatement or suppression of facts, and the same foundation was necessary for penalty under section 114A. The wrong declaration of ex-works price as FOB value was treated as an oversight, with no material showing intent to evade duty; accordingly, the demand raised only under the extended period and the penalties on the importer and customs broker were set aside.
Under Rule 10(2), transport cost up to the place of importation had to be included in assessable value, so where imports were invoiced on ex-works basis the cost up to loading on board had first to be added to reach FOB value, and the 20% air-freight cap was to be computed with reference to that FOB value. The valuation objection therefore failed. However, extended limitation for short-levy required collusion, wilful misstatement or suppression of facts, and the same foundation was necessary for penalty under section 114A. The wrong declaration of ex-works price as FOB value was treated as an oversight, with no material showing intent to evade duty; accordingly, the demand raised only under the extended period and the penalties on the importer and customs broker were set aside.
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