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 exemption claim to SEZ units - Notification No.4/2004-ST - denial of the benefit of the notification to the appellant shall result in mockery when the appellant satisfies condition of the notification - AT
Denial of exemption claim to SEZ units - Notification No.4/2004-ST - denial of the benefit of the notification to the appellant shall result in mockery when the appellant satisfies condition of the notification - AT
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