Full description requirement for imported furniture: mandatory material, size, weight and MRP details; non-compliance attracts penalty. Importers filing Bills of Entry for furniture under headings 9401-9404 must provide a full description specifying constituent materials for frame, filling and upholstery; sizes, brand/model, item weight in kilograms; Maximum Retail Price; and the Unit Code from the Customs Tariff First Schedule. Incomplete descriptions or incorrect Unit Quantity Codes will be examined on first check, assessed after amendment, and amendments due to non compliance will attract penalty provisions under the Customs Act, 1962.
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.
Full description requirement for imported furniture: mandatory material, size, weight and MRP details; non-compliance attracts penalty.
Importers filing Bills of Entry for furniture under headings 9401-9404 must provide a full description specifying constituent materials for frame, filling and upholstery; sizes, brand/model, item weight in kilograms; Maximum Retail Price; and the Unit Code from the Customs Tariff First Schedule. Incomplete descriptions or incorrect Unit Quantity Codes will be examined on first check, assessed after amendment, and amendments due to non compliance will attract penalty provisions under the Customs Act, 1962.
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