Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
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Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed.
Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed.
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