Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
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