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...
The Registry's role is limited to checking procedural regularity and filing compliance; it cannot decide or pre-judge maintainability. If the papers are otherwise in order but maintainability remains doubtful, the petition must still be numbered with the endorsement "numbered subject to maintainability" and placed before the roster Bench, which alone can determine that issue. The HC reaffirmed this settled position with reference to Supreme Court authority and the applicable filing circular, and directed the writ petition to be numbered and listed for maintainability before the roster Court.
The Registry's role is limited to checking procedural regularity and filing compliance; it cannot decide or pre-judge maintainability. If the papers are otherwise in order but maintainability remains doubtful, the petition must still be numbered with the endorsement "numbered subject to maintainability" and placed before the roster Bench, which alone can determine that issue. The HC reaffirmed this settled position with reference to Supreme Court authority and the applicable filing circular, and directed the writ petition to be numbered and listed for maintainability before the roster Court.
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