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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Whether appellants are eligible for concessions available for the goods manufactured/purchased by them when transferred to the power plant owned by another entity inside their factory premises - benefit of exemption allowed - AT
Whether appellants are eligible for concessions available for the goods manufactured/purchased by them when transferred to the power plant owned by another entity inside their factory premises - benefit of exemption allowed - AT
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