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...
Entitlement to reimbursement of differential GST under a government contract was not decided on merits. The Court accepted the respondents' position that a mere assertion of tax payment was insufficient and that supporting documents evidencing actual payment or deposit of GST were required. It directed the petitioner to furnish proof of GST payment and ordered the respondents to examine the reimbursement claim and pass a reasoned decision in accordance with law within the stipulated time. No final adjudication was made on the substantive right to reimbursement.
Entitlement to reimbursement of differential GST under a government contract was not decided on merits. The Court accepted the respondents' position that a mere assertion of tax payment was insufficient and that supporting documents evidencing actual payment or deposit of GST were required. It directed the petitioner to furnish proof of GST payment and ordered the respondents to examine the reimbursement claim and pass a reasoned decision in accordance with law within the stipulated time. No final adjudication was made on the substantive right to reimbursement.
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