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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Valuation of imported goods - First quality Oryx unpolished marble slabs - rejection of declared value - Department has made out a strong case of misdeclaration against the appellant. As such, the confiscation upheld under Sections 111(d) and 111(m) of the Customs Act, 1962 is valid.
Valuation of imported goods - First quality Oryx unpolished marble slabs - rejection of declared value - Department has made out a strong case of misdeclaration against the appellant. As such, the confiscation upheld under Sections 111(d) and 111(m) of the Customs Act, 1962 is valid.
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