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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Suspension of Customs Broker License - It is true that suspension is required only in cases where the Commissioner feels the need for immediate action. But this assessment of need for immediate action should be based on prima facie view about the role played by the Customs Broker. Had the Commissioner suspended the license of the Customs Broker as soon as the alleged illegal export was suspected, such an action would not have been sustainable because the appellant was not the exporter but had only facilitated filing of export documents. - this is merely an order of suspension of license and the appellant has full opportunity to explain his case and put forth his defence in the proceedings for action under Regulation 14 of CBLR, 2018 which are already in process - AT
Suspension of Customs Broker License - It is true that suspension is required only in cases where the Commissioner feels the need for immediate action. But this assessment of need for immediate action should be based on prima facie view about the role played by the Customs Broker. Had the Commissioner suspended the license of the Customs Broker as soon as the alleged illegal export was suspected, such an action would not have been sustainable because the appellant was not the exporter but had only facilitated filing of export documents. - this is merely an order of suspension of license and the appellant has full opportunity to explain his case and put forth his defence in the proceedings for action under Regulation 14 of CBLR, 2018 which are already in process - AT
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