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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Notification imposing import restrictions on silver jewellery (HS codes 71131141, 71131149) does not apply to imports by units in Special Economic Zones and 100% Export Oriented Units, nor to imports under Advance Authorisation/DFIA schemes, subject to relevant Foreign Trade Policy and SEZ Rules; goods imported under these exemptions cannot be sold in the Domestic Tariff Area. Customs, regional authorising offices and trade are directed to implement the clarification, and deviations will attract penal action under applicable laws.
Notification imposing import restrictions on silver jewellery (HS codes 71131141, 71131149) does not apply to imports by units in Special Economic Zones and 100% Export Oriented Units, nor to imports under Advance Authorisation/DFIA schemes, subject to relevant Foreign Trade Policy and SEZ Rules; goods imported under these exemptions cannot be sold in the Domestic Tariff Area. Customs, regional authorising offices and trade are directed to implement the clarification, and deviations will attract penal action under applicable laws.
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