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Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Alkyl Ketene Dimer (AKD Wax) was held classifiable as prepared wax under Heading 34049090, because its waxy characteristics, dropping point, viscosity, commercial identity and paper-sizing use matched Heading 3404 rather than a separate chemically defined organic compound under Chapter 29. The extended period for duty demand was not invocable, as the product had been consistently declared and accepted by Customs on the same facts, so the demand was confined to the normal period with interest. Confiscation of goods already cleared for home consumption was unsustainable, but confiscation and redemption fine on the live consignment were upheld; all penalties were set aside for lack of evidence of conscious abetment.
Alkyl Ketene Dimer (AKD Wax) was held classifiable as prepared wax under Heading 34049090, because its waxy characteristics, dropping point, viscosity, commercial identity and paper-sizing use matched Heading 3404 rather than a separate chemically defined organic compound under Chapter 29. The extended period for duty demand was not invocable, as the product had been consistently declared and accepted by Customs on the same facts, so the demand was confined to the normal period with interest. Confiscation of goods already cleared for home consumption was unsustainable, but confiscation and redemption fine on the live consignment were upheld; all penalties were set aside for lack of evidence of conscious abetment.
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