Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Classification of imported goods - defatted coconut - to be classified under CTH 08011990 or under CTH 23065020? - The Tribunal considered various test reports and ultimately criticized the adjudicating authority for disregarding the FSSAI standards and relying solely on Codex standards. Additionally, the CESTAT noted the importation of similar goods through another port, reinforcing the validity of the respondent's classification.
Classification of imported goods - defatted coconut - to be classified under CTH 08011990 or under CTH 23065020? - The Tribunal considered various test reports and ultimately criticized the adjudicating authority for disregarding the FSSAI standards and relying solely on Codex standards. Additionally, the CESTAT noted the importation of similar goods through another port, reinforcing the validity of the respondent's classification.
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