Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Imported woven textile rolls intended solely for printing as labels/badges, though lacking pre-woven inscriptions, were held to fall within "woven labels, badges and similar articles" under heading 58.07 because the tariff entry expressly includes "similar articles" and HSN explanatory notes guide classification; the Calcutta HC ratio relied on supported treating such strips as label-like articles. Consequently, the goods were classified at 8-digit level under CTI 5807 1010/5807 1020/5807 1090 based on composition, and were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the applicable IGST on import. - AAR
Imported woven textile rolls intended solely for printing as labels/badges, though lacking pre-woven inscriptions, were held to fall within "woven labels, badges and similar articles" under heading 58.07 because the tariff entry expressly includes "similar articles" and HSN explanatory notes guide classification; the Calcutta HC ratio relied on supported treating such strips as label-like articles. Consequently, the goods were classified at 8-digit level under CTI 5807 1010/5807 1020/5807 1090 based on composition, and were held covered by entry 153 of Schedule II of Notif. 1/2017-IGST (Rate), attracting the applicable IGST on import. - AAR
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