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 Glufosinate and its salt from China PR are subject to provisional assessment pending an anti-absorption review, and customs officers are directed to obtain a guarantee for the prima facie absorption amount of 7.04 USD/kg in addition to the existing anti-dumping duty. The anti-dumping duty on the subject goods, imposed on the basis of final findings of dumping, material injury and price undercutting, continues at 2,998 per MT for five years from publication, subject to the prescribed exchange-rate mechanism. Field formations must also enforce compliance with the applicable minimum import price and prevent imports below that threshold.
Imports of Glufosinate and its salt from China PR are subject to provisional assessment pending an anti-absorption review, and customs officers are directed to obtain a guarantee for the prima facie absorption amount of 7.04 USD/kg in addition to the existing anti-dumping duty. The anti-dumping duty on the subject goods, imposed on the basis of final findings of dumping, material injury and price undercutting, continues at 2,998 per MT for five years from publication, subject to the prescribed exchange-rate mechanism. Field formations must also enforce compliance with the applicable minimum import price and prevent imports below that threshold.
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