Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
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