Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Assessable Value – import of Watch Batteries - mis-declaration of classification - No infirmity in respect of applying NIDB data to the batteries imported by the appellant - AT
Assessable Value – import of Watch Batteries - mis-declaration of classification - No infirmity in respect of applying NIDB data to the batteries imported by the appellant - AT
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