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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Improper importation of old white and coloured, cut wiper industrial rags – it was correctly classifiable as others under CTH 63101090, which was restricted - penalty levied - However appellant deserve reduction in fine and penalty - AT
Improper importation of old white and coloured, cut wiper industrial rags – it was correctly classifiable as others under CTH 63101090, which was restricted - penalty levied - However appellant deserve reduction in fine and penalty - AT
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