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...
Export proceeds unrealised by a company were treated as Rs. 1.8 crore after allowing adjustments for returned goods and advance remittance, but the Tribunal held that repeated calls, letters, faxes and visits did not amount to reasonable steps for realisation and repatriation because no effort was shown to involve the Indian Mission, Consulate or trade bodies; the company's contravention was therefore sustained. The challenge on delay and laches failed because adjudication could not be measured only from the last export date where enquiry with the authorised dealer bank and RBI, and recovery efforts, were still continuing. Penalties on the legal heir of a later managing director and on two other directors were set aside for lack of involvement, while liability of the promoter-managing director was upheld with reduced penalty.
Export proceeds unrealised by a company were treated as Rs. 1.8 crore after allowing adjustments for returned goods and advance remittance, but the Tribunal held that repeated calls, letters, faxes and visits did not amount to reasonable steps for realisation and repatriation because no effort was shown to involve the Indian Mission, Consulate or trade bodies; the company's contravention was therefore sustained. The challenge on delay and laches failed because adjudication could not be measured only from the last export date where enquiry with the authorised dealer bank and RBI, and recovery efforts, were still continuing. Penalties on the legal heir of a later managing director and on two other directors were set aside for lack of involvement, while liability of the promoter-managing director was upheld with reduced penalty.
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