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...
In provisional release of seized imported goods, the CESTAT held that the adjudicating authority must exercise discretion judiciously under Section 110A and cannot impose bank guarantee conditions merely by executive instruction; finding the original demand disproportionately onerous, it retained a bond for the full value but reduced the bank guarantee. In the re-export context, the Tribunal held that security conditions at the provisional stage must be moderated where goods are not cleared for home consumption and final liability is undecided; it again retained a full-value bond while substantially lowering the bank guarantee, subject to adjudication.
In provisional release of seized imported goods, the CESTAT held that the adjudicating authority must exercise discretion judiciously under Section 110A and cannot impose bank guarantee conditions merely by executive instruction; finding the original demand disproportionately onerous, it retained a bond for the full value but reduced the bank guarantee. In the re-export context, the Tribunal held that security conditions at the provisional stage must be moderated where goods are not cleared for home consumption and final liability is undecided; it again retained a full-value bond while substantially lowering the bank guarantee, subject to adjudication.
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