Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Imported LCD panels were correctly classified under CTH 9013 because the goods had to be assessed as imported, and a specific heading naming liquid crystal devices prevails over generic motor-vehicle parts headings in CTH 8708/8714. Note 2(g) to Section XVII excludes Chapter 90 articles, and Note 3 could not override that exclusion merely because the panels were suitable for use in automotive instrument clusters. The Tribunal also rejected allegations of misdeclaration and suppression, finding no statutory requirement to declare end-use in the manner suggested, and that the Bills of Entry and supporting documents accurately described the goods. The demand was therefore barred by limitation and the extended period under Section 28(4) was unavailable.
Imported LCD panels were correctly classified under CTH 9013 because the goods had to be assessed as imported, and a specific heading naming liquid crystal devices prevails over generic motor-vehicle parts headings in CTH 8708/8714. Note 2(g) to Section XVII excludes Chapter 90 articles, and Note 3 could not override that exclusion merely because the panels were suitable for use in automotive instrument clusters. The Tribunal also rejected allegations of misdeclaration and suppression, finding no statutory requirement to declare end-use in the manner suggested, and that the Bills of Entry and supporting documents accurately described the goods. The demand was therefore barred by limitation and the extended period under Section 28(4) was unavailable.
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