Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
An F-card holder was recognised as entitled to practise before any Customs jurisdiction, and a communication clause restricting practice to a single division was set aside as lacking legal authority; that restriction is therefore invalidated. Deficiencies in the licence application identified by the licensing authority remain unaltered, and the applicant has undertaken to remedy those deficiencies, with resultant administrative compliance required. The matter was disposed and related miscellaneous petitions closed.
An F-card holder was recognised as entitled to practise before any Customs jurisdiction, and a communication clause restricting practice to a single division was set aside as lacking legal authority; that restriction is therefore invalidated. Deficiencies in the licence application identified by the licensing authority remain unaltered, and the applicant has undertaken to remedy those deficiencies, with resultant administrative compliance required. The matter was disposed and related miscellaneous petitions closed.
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