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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Refund of amount deposited during Investigation – Delay of 17 years in Adjudication – Commissionerate learnt about the subject show cause notice only on receipt of copy of this writ petition - show cause notice hereby quashed and respondents prohibited from passing any adjudication order in furtherance thereof - HC
Refund of amount deposited during Investigation – Delay of 17 years in Adjudication – Commissionerate learnt about the subject show cause notice only on receipt of copy of this writ petition - show cause notice hereby quashed and respondents prohibited from passing any adjudication order in furtherance thereof - HC
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