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...
Amounts paid and collected under protest during the period of disputed tax liability were treated as part of compliance with the statutory pre-deposit requirement, because there was no express provision excluding such deposits from consideration. The High Court noted, prima facie, that the taxpayer had already paid TCS under protest from 1 April 2021, and that those sums related to the disputed liability period but had not been included in the quantification. Rejecting the contention that the payments amounted to an admission of liability for the later period, the Court modified the earlier interim condition and held that no further 10% deposit was required for the petition to proceed on merits.
Amounts paid and collected under protest during the period of disputed tax liability were treated as part of compliance with the statutory pre-deposit requirement, because there was no express provision excluding such deposits from consideration. The High Court noted, prima facie, that the taxpayer had already paid TCS under protest from 1 April 2021, and that those sums related to the disputed liability period but had not been included in the quantification. Rejecting the contention that the payments amounted to an admission of liability for the later period, the Court modified the earlier interim condition and held that no further 10% deposit was required for the petition to proceed on merits.
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