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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Goods exported under EPCG Licence Scheme - Whether to be declared as Marble Blocks as per appellants or Silcified Limestone as per revenue - the Geological Survey of India report reflects upon the goods to be limestone, which is nothing but marble. - AT
Goods exported under EPCG Licence Scheme - Whether to be declared as Marble Blocks as per appellants or Silcified Limestone as per revenue - the Geological Survey of India report reflects upon the goods to be limestone, which is nothing but marble. - AT
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