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...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Bail was refused in a prosecution alleging clandestine manufacture and duty evasion under a capacity-based excise regime tied to installed packing machines. The Court held that disputed questions about actual production, machine utilisation and exact duty liability could not be decided at the bail stage, and that the applicant's claim that one machine was non-functional did not prima facie displace the statutory scheme absent a prior declaration to the competent Commissioner. Seizure of machines, raw materials and finished goods, together with Section 70 statements, furnished prima facie material of concealment and clandestine manufacture. Given the economic-offence character of the ations, continuing investigation and risk of tampering with evidence or influencing witnesses, the application was dismissed.
Bail was refused in a prosecution alleging clandestine manufacture and duty evasion under a capacity-based excise regime tied to installed packing machines. The Court held that disputed questions about actual production, machine utilisation and exact duty liability could not be decided at the bail stage, and that the applicant's claim that one machine was non-functional did not prima facie displace the statutory scheme absent a prior declaration to the competent Commissioner. Seizure of machines, raw materials and finished goods, together with Section 70 statements, furnished prima facie material of concealment and clandestine manufacture. Given the economic-offence character of the ations, continuing investigation and risk of tampering with evidence or influencing witnesses, the application was dismissed.
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