Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Classification of imported goods - split air-conditioners - These operate together to cool space. Likewise, it may heat space also - The General Rules of Interpretation, with emphasis on hierarchical elimination of non-conformity, precluded classification of the impugned goods under the general residuary description when conformity with the specific is not established as incorrect - the impugned goods are classifiable under tariff item no. 84151010 of First Schedule to Customs Tariff Act, 1975. - AT
Classification of imported goods - split air-conditioners - These operate together to cool space. Likewise, it may heat space also - The General Rules of Interpretation, with emphasis on hierarchical elimination of non-conformity, precluded classification of the impugned goods under the general residuary description when conformity with the specific is not established as incorrect - the impugned goods are classifiable under tariff item no. 84151010 of First Schedule to Customs Tariff Act, 1975. - AT
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