Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
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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