Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Valuation - The final assessment of the bills of entry, whereby a variance is brought about in the valuation of the subject goods, which is adverse to the interests of the petitioner, would have to be communicated to the affected party - Admittedly, in this case, the valuation of the subject goods, which forms part of 95 bills of entry, has been enhanced. The basis for enhancement of valuation, apparently, was not communicated to the petitioner. - HC
Valuation - The final assessment of the bills of entry, whereby a variance is brought about in the valuation of the subject goods, which is adverse to the interests of the petitioner, would have to be communicated to the affected party - Admittedly, in this case, the valuation of the subject goods, which forms part of 95 bills of entry, has been enhanced. The basis for enhancement of valuation, apparently, was not communicated to the petitioner. - HC
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