Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
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Automotive sensor classification depends on the imported article's objective characteristics and independent function: temperature sensors that only transmit resistance signals fall under the specific thermistor entry; exhaust-gas sensors performing electrochemical analysis fall under gas-analysis apparatus; a brake-pedal sensor remains a Chapter 90 measuring or checking instrument rather than a brake part; and a Hall-effect wheel sensor that generates pulses is electrical apparatus, not a speed-measuring instrument. Specific tariff headings prevail over residual headings. Completed nil-duty assessments cannot be reclassified through duty-recovery proceedings without a proposed duty liability. Alternate FTA relief requires proof of eligibility, revenue neutrality does not ordinarily eliminate duty, extended limitation requires intentional misstatement or suppression, and import IGST interest needs express statutory authority.
Automotive sensor classification depends on the imported article's objective characteristics and independent function: temperature sensors that only transmit resistance signals fall under the specific thermistor entry; exhaust-gas sensors performing electrochemical analysis fall under gas-analysis apparatus; a brake-pedal sensor remains a Chapter 90 measuring or checking instrument rather than a brake part; and a Hall-effect wheel sensor that generates pulses is electrical apparatus, not a speed-measuring instrument. Specific tariff headings prevail over residual headings. Completed nil-duty assessments cannot be reclassified through duty-recovery proceedings without a proposed duty liability. Alternate FTA relief requires proof of eligibility, revenue neutrality does not ordinarily eliminate duty, extended limitation requires intentional misstatement or suppression, and import IGST interest needs express statutory authority.
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