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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Central Excise MRP based valuation - after sales service charges for four years being optional, not includible for valuation while determining MRP under Section 4A of Central Excise Act, 1944 .... - AT
Central Excise MRP based valuation - after sales service charges for four years being optional, not includible for valuation while determining MRP under Section 4A of Central Excise Act, 1944 .... - AT
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