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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Attachment of bank account - Failure to pay tax due to due amounts from the main contractors had not been received - The High court acknowledged the petitioner's predicament but noted that tax payment was a burden they must bear. However, it considered the petitioner's request for reasonable time to pay the balance of the tax amount.
Attachment of bank account - Failure to pay tax due to due amounts from the main contractors had not been received - The High court acknowledged the petitioner's predicament but noted that tax payment was a burden they must bear. However, it considered the petitioner's request for reasonable time to pay the balance of the tax amount.
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