Misdeclaration of imports: enforcement urged to stop clearing distinct flint buttons as ophthalmic blanks for tariff benefit. The circular directs customs authorities to treat imports of flint buttons cleared as ophthalmic blanks under a tariff concession as misdeclaration, to alert assessing officers to prevent misuse, to review past clearances of such goods, and to report any instances of misdeclaration to the Board to safeguard revenue.
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Provisions expressly mentioned in the judgment/order text.
Misdeclaration of imports: enforcement urged to stop clearing distinct flint buttons as ophthalmic blanks for tariff benefit.
The circular directs customs authorities to treat imports of flint buttons cleared as ophthalmic blanks under a tariff concession as misdeclaration, to alert assessing officers to prevent misuse, to review past clearances of such goods, and to report any instances of misdeclaration to the Board to safeguard revenue.
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