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...
Refund money deposited in Court could not be retained once the Department's challenge had been relegated to the statutory appeal before the Tribunal and no interim restraint was operating there. The High Court noted that the earlier order had not been adjudicated on merits, and in the absence of any Tribunal order preventing release, the deposited amount had to be returned to the petitioner. The release was directed to be made subject to any further orders passed in the Department's pending appeal before the Tribunal.
Refund money deposited in Court could not be retained once the Department's challenge had been relegated to the statutory appeal before the Tribunal and no interim restraint was operating there. The High Court noted that the earlier order had not been adjudicated on merits, and in the absence of any Tribunal order preventing release, the deposited amount had to be returned to the petitioner. The release was directed to be made subject to any further orders passed in the Department's pending appeal before the Tribunal.
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