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...
Excess imported crude degummed soya bean oil was not liable to confiscation where the record showed that the importer directed the custodian not to release the tanker until customs duty on the excess quantity was paid, and the goods were ultimately cleared on payment of duty. On those facts, the redemption fine also could not survive. The Tribunal further found no collusion, wilful misstatement or suppression by either appellant, so penalty for alleged excess removal was not sustainable. The remand concerning the custodian was therefore also set aside.
Excess imported crude degummed soya bean oil was not liable to confiscation where the record showed that the importer directed the custodian not to release the tanker until customs duty on the excess quantity was paid, and the goods were ultimately cleared on payment of duty. On those facts, the redemption fine also could not survive. The Tribunal further found no collusion, wilful misstatement or suppression by either appellant, so penalty for alleged excess removal was not sustainable. The remand concerning the custodian was therefore also set aside.
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