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...
Page of 4828
Press 'Enter' after typing page number.
361 to 380 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC allowed the writ petition in respect of detained imported cotton knitted fabrics, concluding that adjudication will culminate in the petitioner being liable to pay differential customs duty and applicable penalty, and retention of goods in India is not requisite. Relying on prior HC jurisprudence, the court permitted conditional re-export of the misclassified goods (as per CRCL test and resultant re-determined CTH), subject to the petitioner executing a bond for the total amount of differential duty and furnishing a bank guarantee equal to 20% of the re-determined value. Upon compliance with these conditions the petitioner may re-export; the writ petition is disposed of.
The HC allowed the writ petition in respect of detained imported cotton knitted fabrics, concluding that adjudication will culminate in the petitioner being liable to pay differential customs duty and applicable penalty, and retention of goods in India is not requisite. Relying on prior HC jurisprudence, the court permitted conditional re-export of the misclassified goods (as per CRCL test and resultant re-determined CTH), subject to the petitioner executing a bond for the total amount of differential duty and furnishing a bank guarantee equal to 20% of the re-determined value. Upon compliance with these conditions the petitioner may re-export; the writ petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
