Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The penal action, such as confiscation of goods, imposition of fines, and penalties, requires a breach of specific provisions of the Act or rules. A mere claim of exemption by an importer, when the goods are correctly described and classified, cannot lead to punitive action. - AT
The penal action, such as confiscation of goods, imposition of fines, and penalties, requires a breach of specific provisions of the Act or rules. A mere claim of exemption by an importer, when the goods are correctly described and classified, cannot lead to punitive action. - AT
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