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...
Duty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the product that is decisive and in the instant case, the items are meant for use in the kitchen, toilets or bathroom and although it may portray some art work in its designs, it is not ‘artwork’ or ‘handicraft’ item. Therefore, duty drawback could only be claimed in category of goods falling Chapter 74 vide item No. 741802. - HC
Duty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the product that is decisive and in the instant case, the items are meant for use in the kitchen, toilets or bathroom and although it may portray some art work in its designs, it is not ‘artwork’ or ‘handicraft’ item. Therefore, duty drawback could only be claimed in category of goods falling Chapter 74 vide item No. 741802. - HC
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