Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
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