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 High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
The High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
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