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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Detention of goods alongwith the vehicle - Selection of the ODC vehicle type while generating e-Way Bill - clerical/technical error or done intentionally - levy of penalty/tax under Section 129(1) for such clerical errors - having regard to the fact that very promptly he brought to the notice of the authority concerned and admitted its mistake, we would like to give the writ applicant some benefit of doubt. - HC
Detention of goods alongwith the vehicle - Selection of the ODC vehicle type while generating e-Way Bill - clerical/technical error or done intentionally - levy of penalty/tax under Section 129(1) for such clerical errors - having regard to the fact that very promptly he brought to the notice of the authority concerned and admitted its mistake, we would like to give the writ applicant some benefit of doubt. - HC
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