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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Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states in India - place of supply of goods - applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate registration in other states
Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states in India - place of supply of goods - applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate registration in other states
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