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...
CENVAT Credit - denial on the premise that the same cannot be input to manufacture their final product - the said goods can be used as inputs i.e. fuel for manufacture their final product - credit allowed.
CENVAT Credit - denial on the premise that the same cannot be input to manufacture their final product - the said goods can be used as inputs i.e. fuel for manufacture their final product - credit allowed.
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