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 claim - evidence of excessive duty paid - duty was paid based upon the computation done by the Assistant Collector - now they are claiming the refund on the basis of computation. - No other documents are required to be submitted by the respondent to prove their claim - AT
Refund claim - evidence of excessive duty paid - duty was paid based upon the computation done by the Assistant Collector - now they are claiming the refund on the basis of computation. - No other documents are required to be submitted by the respondent to prove their claim - AT
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