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...
Refund of amount deposited under protest - It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidences. - AT
Refund of amount deposited under protest - It is well settled law that the onus to prove clandestine activities is upon the Revenue and is required to be discharged by production of positive evidences. - AT
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