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...
The Tribunal held that the extended period of limitation was not available for a customs demand raised about four years after clearance, because the record showed a consistent earlier and later classification of the same goods without objection and supported a bona fide belief by the importer. It further held that non-imposition of penalty under Section 114AA did not, by itself, mean there was no suppression. Finding no misdeclaration or suppression on the facts, the Tribunal set aside the impugned order as time-barred and allowed the appeal solely on limitation, leaving the classification dispute undecided.
The Tribunal held that the extended period of limitation was not available for a customs demand raised about four years after clearance, because the record showed a consistent earlier and later classification of the same goods without objection and supported a bona fide belief by the importer. It further held that non-imposition of penalty under Section 114AA did not, by itself, mean there was no suppression. Finding no misdeclaration or suppression on the facts, the Tribunal set aside the impugned order as time-barred and allowed the appeal solely on limitation, leaving the classification dispute undecided.
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