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...
Demand proceedings for customs duty could not be sustained where the Bills of Entry assessments had not been challenged. The Tribunal held that the Revenue was seeking to dispute the exemption benefit granted at assessment, but the foundational issue was whether any demand action could proceed without first assailing the self-assessment itself. As the assessments had admittedly attained finality and remained unchallenged, the subsequent proceedings against the importer were unsustainable. The impugned order was upheld and the Revenue's appeals were dismissed.
Demand proceedings for customs duty could not be sustained where the Bills of Entry assessments had not been challenged. The Tribunal held that the Revenue was seeking to dispute the exemption benefit granted at assessment, but the foundational issue was whether any demand action could proceed without first assailing the self-assessment itself. As the assessments had admittedly attained finality and remained unchallenged, the subsequent proceedings against the importer were unsustainable. The impugned order was upheld and the Revenue's appeals were dismissed.
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