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...
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Denial of rebate claim - applicant failed to get input output ratio approved in r/o duty paid materials used in the manufacture of final product before its export but got approval post export - benefit of export extended - CGOVT
Denial of rebate claim - applicant failed to get input output ratio approved in r/o duty paid materials used in the manufacture of final product before its export but got approval post export - benefit of export extended - CGOVT
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