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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HC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found, and goods must then be dealt with strictly under that provision. Authorities cannot rely on Section 67(6) post-omission. All MOV-10 notices and MOV-11 orders are to be re-examined in light of these principles; where inconsistent, they must be withdrawn and goods released under Section 129. Petitions were disposed of accordingly.
HC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found, and goods must then be dealt with strictly under that provision. Authorities cannot rely on Section 67(6) post-omission. All MOV-10 notices and MOV-11 orders are to be re-examined in light of these principles; where inconsistent, they must be withdrawn and goods released under Section 129. Petitions were disposed of accordingly.
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