Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Classification - the item cannot be called as part of “waste to energy plants/devices” in generalized manner, as it would depend upon in its actual use - this item supplied by the applicant is pollution control device classifiable under chapter heading 8421
Classification - the item cannot be called as part of “waste to energy plants/devices” in generalized manner, as it would depend upon in its actual use - this item supplied by the applicant is pollution control device classifiable under chapter heading 8421
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