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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Duty Drawback - export of handicrafts items of export of furniture - the fact that the appellant is registered with the ‘Export Promotion Council for Handicrafts’, is indicative of the fact that furniture manufactured by the appellant is Handicrafts” - Benefit of duty drawback allowed.
Duty Drawback - export of handicrafts items of export of furniture - the fact that the appellant is registered with the ‘Export Promotion Council for Handicrafts’, is indicative of the fact that furniture manufactured by the appellant is Handicrafts” - Benefit of duty drawback allowed.
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