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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...
Self-assessed Bill of Entry is appealable order under Customs Act, 1962. Appellate Tribunal set aside impugned order and remanded matter to Commissioner (Appeals) to decide classification of imported branded medicament Glivec-400 mg Imatinib tablets under Tariff Sub-heading 3004 2099 or 3004 9049 of Customs Tariff Act, 1975 and entitlement to benefits under Notification 21/2002-Customs.
Self-assessed Bill of Entry is appealable order under Customs Act, 1962. Appellate Tribunal set aside impugned order and remanded matter to Commissioner (Appeals) to decide classification of imported branded medicament Glivec-400 mg Imatinib tablets under Tariff Sub-heading 3004 2099 or 3004 9049 of Customs Tariff Act, 1975 and entitlement to benefits under Notification 21/2002-Customs.
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