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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Sale of apartment - agreement to sell the apartment - works contract - the petitioner does not become works contractor, unless there are materials to indicate that the petitioner had already entered into a contract with potential purchasers - HC
Sale of apartment - agreement to sell the apartment - works contract - the petitioner does not become works contractor, unless there are materials to indicate that the petitioner had already entered into a contract with potential purchasers - HC
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