Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
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