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...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
At the Section 26 prima facie stage, the Commission may close an information where the informant does not place complete and substantiating material. The Tribunal noted that general assertions on unilateral pricing, unfair tender terms, discounts, losses, price distortion and market harm were unsupported by actual data on cost sheets, margins, losses, market exit, price effects or share erosion, so the allegations did not cross the evidentiary threshold for investigation. It also accepted that, in a regulated alcohol market, pricing was linked to taxes, levies and State policy, and that alleged preferential treatment in tendering was not shown by comparative market data to have distorted competition. The closure under Section 26(2) was upheld.
At the Section 26 prima facie stage, the Commission may close an information where the informant does not place complete and substantiating material. The Tribunal noted that general assertions on unilateral pricing, unfair tender terms, discounts, losses, price distortion and market harm were unsupported by actual data on cost sheets, margins, losses, market exit, price effects or share erosion, so the allegations did not cross the evidentiary threshold for investigation. It also accepted that, in a regulated alcohol market, pricing was linked to taxes, levies and State policy, and that alleged preferential treatment in tendering was not shown by comparative market data to have distorted competition. The closure under Section 26(2) was upheld.
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