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...
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
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