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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Refund of amount being the fair charges for the consignments - Failure to deliver the export goods within stipulated time frame - Export Consignment through Air - The Airline is bound by the promise held by its agent that the goods shall be delivered within one week and when the time schedule expired and the goods were, in fact, delivered after one and a half month, there was negligent delay in delivery of consignment. - The appellant would thus claim the entire amount equivalent to US $ 50070 without limiting it to Rs. 20 lakhs - SC
Refund of amount being the fair charges for the consignments - Failure to deliver the export goods within stipulated time frame - Export Consignment through Air - The Airline is bound by the promise held by its agent that the goods shall be delivered within one week and when the time schedule expired and the goods were, in fact, delivered after one and a half month, there was negligent delay in delivery of consignment. - The appellant would thus claim the entire amount equivalent to US $ 50070 without limiting it to Rs. 20 lakhs - SC
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