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...
A classification dispute in self-assessment does not, by itself, establish wilful misstatement or suppression of facts with intent to evade duty. The Tribunal held that where the importer disclosed the relevant particulars in the Bills of Entry and the dispute was only over tariff classification, the extended limitation period under section 28(4) was not available; reliance on statements recorded under section 108 was impermissible without compliance with section 138B. On the same footing, the penalty under section 114A could not survive. The Tribunal also held that wrong classification alone does not amount to misdeclaration for confiscation under section 111(m), so the confiscation order was set aside.
A classification dispute in self-assessment does not, by itself, establish wilful misstatement or suppression of facts with intent to evade duty. The Tribunal held that where the importer disclosed the relevant particulars in the Bills of Entry and the dispute was only over tariff classification, the extended limitation period under section 28(4) was not available; reliance on statements recorded under section 108 was impermissible without compliance with section 138B. On the same footing, the penalty under section 114A could not survive. The Tribunal also held that wrong classification alone does not amount to misdeclaration for confiscation under section 111(m), so the confiscation order was set aside.
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