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...
Export duty on iron ore fines had to be assessed with reference to the taxable event and the law in force on the date of export, so the later amendment could not be applied retrospectively to exports made earlier. The Court held that Fe content for the relevant shipping bills had to be determined on WMT basis, in line with Circular No. 04/2012-Cus., which remained binding on the Department while operative. The adjudicating authority erred in proceeding on DMT basis and in treating alleged fraud or DMT pricing as grounds to ignore the circular. The order was set aside and the matter remitted for fresh adjudication after hearing and confrontation of relied-upon material.
Export duty on iron ore fines had to be assessed with reference to the taxable event and the law in force on the date of export, so the later amendment could not be applied retrospectively to exports made earlier. The Court held that Fe content for the relevant shipping bills had to be determined on WMT basis, in line with Circular No. 04/2012-Cus., which remained binding on the Department while operative. The adjudicating authority erred in proceeding on DMT basis and in treating alleged fraud or DMT pricing as grounds to ignore the circular. The order was set aside and the matter remitted for fresh adjudication after hearing and confrontation of relied-upon material.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
