Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. - AT
Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. - AT
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