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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Stay of recovery - condonation of delay of 39 days - it is for the appellate authority to consider the applications for condonation of delay and if satisfied with the explanation, to condone the delay and to thereupon consider the stay petition - Coercive steps shall be deferred till a decision is taken by the second respondent
Stay of recovery - condonation of delay of 39 days - it is for the appellate authority to consider the applications for condonation of delay and if satisfied with the explanation, to condone the delay and to thereupon consider the stay petition - Coercive steps shall be deferred till a decision is taken by the second respondent
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