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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Dominant issue: whether exports described as "woven fabrics of synthetics filament yarn" fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit. Court held that the phrase is deliberate, covers products classifiable under ITC (HS) 5407, and therefore such exports ipso facto qualify for FPS benefits. Secondary issue: legality of DGFT's Policy Circular narrowing entitlement. The Court ruled that the DGFT could not restrict Appendix 37D by a clarificatory circular; any restriction must be by amendment to the Handbook and cannot operate retrospectively. Appeals dismissed. - HC
Dominant issue: whether exports described as "woven fabrics of synthetics filament yarn" fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit. Court held that the phrase is deliberate, covers products classifiable under ITC (HS) 5407, and therefore such exports ipso facto qualify for FPS benefits. Secondary issue: legality of DGFT's Policy Circular narrowing entitlement. The Court ruled that the DGFT could not restrict Appendix 37D by a clarificatory circular; any restriction must be by amendment to the Handbook and cannot operate retrospectively. Appeals dismissed. - HC
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