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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Show cause notices issued in the name of a deceased taxable person are void because tax cannot be determined against a non-existent person. Although legal representatives are liable only to the extent of the deceased's estate, that liability requires assessment against them in their representative capacity. They must receive a fresh notice and a meaningful opportunity to reply and be heard before liability is determined. Proceedings initiated solely against a deceased proprietor, including adjudication and recovery, are liable to be quashed and remitted for fresh adjudication against the legal representatives without determination on merits.
Show cause notices issued in the name of a deceased taxable person are void because tax cannot be determined against a non-existent person. Although legal representatives are liable only to the extent of the deceased's estate, that liability requires assessment against them in their representative capacity. They must receive a fresh notice and a meaningful opportunity to reply and be heard before liability is determined. Proceedings initiated solely against a deceased proprietor, including adjudication and recovery, are liable to be quashed and remitted for fresh adjudication against the legal representatives without determination on merits.
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