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...
Provisions made for costs incurred on completed contracts – There is nothing in the order of the FAA that could prove that provisions made by the assessee were not based on estimate given by experts - AT
Provisions made for costs incurred on completed contracts – There is nothing in the order of the FAA that could prove that provisions made by the assessee were not based on estimate given by experts - AT
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