Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Detention of imported goods without complying with statutory requirements for seizure and notice is arbitrary and without legal authority. Even where goods may be prohibited, customs authorities retain discretion to allow provisional release on suitable conditions. Imported betel nut products retained pending classification assessment were directed to be released upon an indemnity bond for their value and a bank guarantee for part of the differential duty, subject to confirmation of fitness for human consumption. Customs authorities may continue adjudication in accordance with law. Demurrage waiver remains for consideration by the appropriate authority upon representation.
Detention of imported goods without complying with statutory requirements for seizure and notice is arbitrary and without legal authority. Even where goods may be prohibited, customs authorities retain discretion to allow provisional release on suitable conditions. Imported betel nut products retained pending classification assessment were directed to be released upon an indemnity bond for their value and a bank guarantee for part of the differential duty, subject to confirmation of fitness for human consumption. Customs authorities may continue adjudication in accordance with law. Demurrage waiver remains for consideration by the appropriate authority upon representation.
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