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...
Undervaluation of goods or not – Profit accrued from transportation charges adopting average cost process is not determining factor while actual cost incurred in respect of each consignment under consideration needed testing to make an allegation of undervaluation. - AT
Undervaluation of goods or not – Profit accrued from transportation charges adopting average cost process is not determining factor while actual cost incurred in respect of each consignment under consideration needed testing to make an allegation of undervaluation. - AT
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