Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Interception before customs clearance meant the accused had not yet reached the stage where any declaration, statement or document could be made for customs purposes, so the prosecution failed to prove false declaration under Section 132. Concealment of gold in a waist belt could raise suspicion and suggest preparation, but criminal liability for Section 135 required proof beyond reasonable doubt of fraudulent evasion or an attempt to evade duty. Because the respondent was stopped before using the red or green channel, the case remained at preparation and did not establish an attempt. The acquittal on both charges was upheld.
Interception before customs clearance meant the accused had not yet reached the stage where any declaration, statement or document could be made for customs purposes, so the prosecution failed to prove false declaration under Section 132. Concealment of gold in a waist belt could raise suspicion and suggest preparation, but criminal liability for Section 135 required proof beyond reasonable doubt of fraudulent evasion or an attempt to evade duty. Because the respondent was stopped before using the red or green channel, the case remained at preparation and did not establish an attempt. The acquittal on both charges was upheld.
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