Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit layouts should be classified under Heading 84159000, while the appellant classified most items under Chapter 85, except silicone keypad (39269099), zebra/keypad (40169990), and springs (73209090). The Tribunal upheld appellant's classification for items 1-15, classified silicone keypad, buzzer, and LCD under 84159000, zebra/keypad under 40169990, and springs under 73209090. Appeal disposed of.
Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit layouts should be classified under Heading 84159000, while the appellant classified most items under Chapter 85, except silicone keypad (39269099), zebra/keypad (40169990), and springs (73209090). The Tribunal upheld appellant's classification for items 1-15, classified silicone keypad, buzzer, and LCD under 84159000, zebra/keypad under 40169990, and springs under 73209090. Appeal disposed of.
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