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...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely knocked down (CKD) condition. Expression 'motor vehicles' in relevant policy condition includes only completely built units, not CKD condition vehicles. Rule 126 of Central Motor Vehicle Rules requires prototype testing and approval, which is not possible for unassembled CKD vehicles. Relying on Delhi High Court judgment, Tribunal observed that term 'motor vehicle' in policy conditions can only apply to complete vehicles, not CKD or incomplete vehicles. Importing motorcycles in CKD condition through non-designated ICD did not violate any prohibition, hence no confiscation, redemption fine or penalty was imposable. Impugned order set aside, appeal allowed.
Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely knocked down (CKD) condition. Expression 'motor vehicles' in relevant policy condition includes only completely built units, not CKD condition vehicles. Rule 126 of Central Motor Vehicle Rules requires prototype testing and approval, which is not possible for unassembled CKD vehicles. Relying on Delhi High Court judgment, Tribunal observed that term 'motor vehicle' in policy conditions can only apply to complete vehicles, not CKD or incomplete vehicles. Importing motorcycles in CKD condition through non-designated ICD did not violate any prohibition, hence no confiscation, redemption fine or penalty was imposable. Impugned order set aside, appeal allowed.
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