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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The Principal Commissioner of Customs at Visakhapatnam discontinued the practice of routine sampling and testing of rice export consignments before issuing Let Export Orders. This decision was taken as the export duty on all rice varieties is now nil and the export policy is 'free', except for broken rice. However, the Assistant/Deputy Commissioner of Customs in charge of assessment and examination retains the discretion to order sampling on a case-by-case basis to verify the accuracy of declarations.
The Principal Commissioner of Customs at Visakhapatnam discontinued the practice of routine sampling and testing of rice export consignments before issuing Let Export Orders. This decision was taken as the export duty on all rice varieties is now nil and the export policy is 'free', except for broken rice. However, the Assistant/Deputy Commissioner of Customs in charge of assessment and examination retains the discretion to order sampling on a case-by-case basis to verify the accuracy of declarations.
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