Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Section 110(1) customs seizure requires a reason to believe, based on relevant material, that goods are liable to confiscation under Section 111; mere suspicion is insufficient. In the areca nuts matter, the record contained tax invoices, GST payment details and an e-way bill supporting lawful intra-State movement, while the seizure inventory and laboratory report did not show foreign origin. The seizure of the goods and truck was therefore without jurisdiction, and release was directed unless fresh material later emerged.
Section 110(1) customs seizure requires a reason to believe, based on relevant material, that goods are liable to confiscation under Section 111; mere suspicion is insufficient. In the areca nuts matter, the record contained tax invoices, GST payment details and an e-way bill supporting lawful intra-State movement, while the seizure inventory and laboratory report did not show foreign origin. The seizure of the goods and truck was therefore without jurisdiction, and release was directed unless fresh material later emerged.
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