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...
Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which have been imported by the respondent are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described by the respondent. - The Tribunal held that the respondent's classification of the goods under CTH 6304 was correct, and they are not liable for confiscation. Additionally, it was determined that no penalty is imposable on the respondent, and no redemption fine is payable.
Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which have been imported by the respondent are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described by the respondent. - The Tribunal held that the respondent's classification of the goods under CTH 6304 was correct, and they are not liable for confiscation. Additionally, it was determined that no penalty is imposable on the respondent, and no redemption fine is payable.
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