Mis-declaration of import classification prompts scrutiny under concessional import duty rules and valuation compliance obligations. Mis-declaration of complete CD-deck mechanisms as individual parts to secure concessional customs duty is reported; the notification grants concessional rates only for specified parts when importers follow the prescribed concessional import rules. Examiners and valuers are directed to exercise due caution in classification, examination and valuation, using manufacturers' catalogues, product literature and domestic agent verification, and to be alert to under-invoicing of these mechanisms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mis-declaration of import classification prompts scrutiny under concessional import duty rules and valuation compliance obligations.
Mis-declaration of complete CD-deck mechanisms as individual parts to secure concessional customs duty is reported; the notification grants concessional rates only for specified parts when importers follow the prescribed concessional import rules. Examiners and valuers are directed to exercise due caution in classification, examination and valuation, using manufacturers' catalogues, product literature and domestic agent verification, and to be alert to under-invoicing of these mechanisms.
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