Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
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