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...
Storage of stock in premises not yet registered as an additional place of business did not, on the seizure records, justify confiscation of the available goods, redemption fine, or tax demand on the seized stock itself. The Court noted that the stock had not been liquidated at inspection and remained available, while the premises was later brought into the registration. The only consequence for the delayed registration default was a general penalty under the GST enactments. Tax, interest and penalty could still be redetermined only for any goods already sold.
Storage of stock in premises not yet registered as an additional place of business did not, on the seizure records, justify confiscation of the available goods, redemption fine, or tax demand on the seized stock itself. The Court noted that the stock had not been liquidated at inspection and remained available, while the premises was later brought into the registration. The only consequence for the delayed registration default was a general penalty under the GST enactments. Tax, interest and penalty could still be redetermined only for any goods already sold.
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