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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Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the entire matter patently in an arbitrary, unjust and illegal manner. - the gold chain had since been deposited in the Government Mint, Mumbai on 26 June 2018 without any notice to the petitioner - Revenue directed to refund the amount equal to value of gold items as on 26-6-2018 - HC
Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the entire matter patently in an arbitrary, unjust and illegal manner. - the gold chain had since been deposited in the Government Mint, Mumbai on 26 June 2018 without any notice to the petitioner - Revenue directed to refund the amount equal to value of gold items as on 26-6-2018 - HC
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