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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The HC upheld that the DGFT notification relied on powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992 and on paragraphs 1.02 and 2.01 of the FTP, recognising the Central Government's competence to amend the FTP and to regulate imports by prohibition or restriction. Notwithstanding this statutory foundation, the court found that the Petitioner established a strong prima facie case and granted ad-interim relief pendente lite, listing the matter for consideration of interim reliefs on 13 Nov 2025. The classification change and import prohibition remain subject to final adjudication.
The HC upheld that the DGFT notification relied on powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992 and on paragraphs 1.02 and 2.01 of the FTP, recognising the Central Government's competence to amend the FTP and to regulate imports by prohibition or restriction. Notwithstanding this statutory foundation, the court found that the Petitioner established a strong prima facie case and granted ad-interim relief pendente lite, listing the matter for consideration of interim reliefs on 13 Nov 2025. The classification change and import prohibition remain subject to final adjudication.
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