Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Movement of imported goods for gamma irradiation was permitted under a case-specific customs-controlled procedure, with the goods remaining under customs control and movement for treatment not amounting to clearance under the Customs Act. Transport, treatment, supervision, testing, sealing, insurance and indemnity were left entirely at the importer's sole risk and responsibility, and the process had to be completed within the time fixed by the Court. The arrangement was expressly confined to the facts of the matter and was not to be treated as precedent. The High Court's classification decision was affirmed, but the underlying question of law was left open for decision in an appropriate case.
Movement of imported goods for gamma irradiation was permitted under a case-specific customs-controlled procedure, with the goods remaining under customs control and movement for treatment not amounting to clearance under the Customs Act. Transport, treatment, supervision, testing, sealing, insurance and indemnity were left entirely at the importer's sole risk and responsibility, and the process had to be completed within the time fixed by the Court. The arrangement was expressly confined to the facts of the matter and was not to be treated as precedent. The High Court's classification decision was affirmed, but the underlying question of law was left open for decision in an appropriate case.
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