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...
SEZ unit - power / jurisdiction to confiscate - import gold and export manufactured gold jewellery and are a net foreign exchange earner under SEZ scheme - The customs did not have jurisdiction within Special Economic Zone established under SEZ scheme - AT
SEZ unit - power / jurisdiction to confiscate - import gold and export manufactured gold jewellery and are a net foreign exchange earner under SEZ scheme - The customs did not have jurisdiction within Special Economic Zone established under SEZ scheme - AT
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