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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Addition u/s 69 - excess weight of gold ornaments as undisclosed investment - there is much force in the argument of the counsel for the appellant that the statement, elicited during the survey operation has no evidentiary value. - AT
Addition u/s 69 - excess weight of gold ornaments as undisclosed investment - there is much force in the argument of the counsel for the appellant that the statement, elicited during the survey operation has no evidentiary value. - AT
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