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...
Removal of sugar for export - Appellant was not able to produce the “proof of export “ within the period as prescribed - The argument is not acceptable that they are not able to co-relate the documents in view of the certain erroneous method adopted by the Customs Authority while endorsing the documents - when law requires something to be done in particular manner then that has to be one in that manner only and all other method of doing are barred.
Removal of sugar for export - Appellant was not able to produce the “proof of export “ within the period as prescribed - The argument is not acceptable that they are not able to co-relate the documents in view of the certain erroneous method adopted by the Customs Authority while endorsing the documents - when law requires something to be done in particular manner then that has to be one in that manner only and all other method of doing are barred.
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