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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Drawback claim - The respondents / Department have neither passed a formal order rejecting the claim - Entitlement of claim wehre the petitioner did not pay any Basic Customs Duty [BCD] on the imported articles and merely paid the additional duty (CVD) - Claim allowed to be processing with Interest - HC
Drawback claim - The respondents / Department have neither passed a formal order rejecting the claim - Entitlement of claim wehre the petitioner did not pay any Basic Customs Duty [BCD] on the imported articles and merely paid the additional duty (CVD) - Claim allowed to be processing with Interest - HC
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