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...
Construction residential complex - if the contract involves transfer of property in the execution of such contract leviable to tax sale of goods, can be classifiable as works contract - benefit of composition scheme allowed - AT
Construction residential complex - if the contract involves transfer of property in the execution of such contract leviable to tax sale of goods, can be classifiable as works contract - benefit of composition scheme allowed - AT
Note: It is a system-generated summary and is for quick reference only.