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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Rejection of clearance of the goods imported - denial on the ground of a trade mark dispute were pending - There is no warrant for the customs authorities in not permitting release of the goods in question in the absence of any right in respect of the mark in question having crystallized in favour of respondent no. 8 at the time petitioner sought clearance of the goods subject matter of bill of lading - HC
Rejection of clearance of the goods imported - denial on the ground of a trade mark dispute were pending - There is no warrant for the customs authorities in not permitting release of the goods in question in the absence of any right in respect of the mark in question having crystallized in favour of respondent no. 8 at the time petitioner sought clearance of the goods subject matter of bill of lading - HC
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