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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Restoration of appeal - Non compliance of pre deposit order - Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the submission of the learned Senior Advocate that the instant applications were filed in respect of change of situation would be against the applicants. - Restoration denied. - AT
Restoration of appeal - Non compliance of pre deposit order - Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the submission of the learned Senior Advocate that the instant applications were filed in respect of change of situation would be against the applicants. - Restoration denied. - AT
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