Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
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Tariff classification of nuts, bolts, washers, hand tools and allied goods for duty drawback had been conclusively resolved under Chapter Headings 7318, 8205 and 3926, rather than Heading 7308. Earlier decisions had settled the classification controversy and quashed comparable misclassification notices, leaving no issue open for reconsideration. The High Court consequently quashed the show cause notice alleging misclassification and allowed the writ petition.
Tariff classification of nuts, bolts, washers, hand tools and allied goods for duty drawback had been conclusively resolved under Chapter Headings 7318, 8205 and 3926, rather than Heading 7308. Earlier decisions had settled the classification controversy and quashed comparable misclassification notices, leaving no issue open for reconsideration. The High Court consequently quashed the show cause notice alleging misclassification and allowed the writ petition.
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TaxTMI 
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