Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Imports of stainless steel under Advance Authorisation carrying commercial grades (e.g., J1-J5) must state the specific grade and declare Chromium, Nickel and Manganese percentages in the Bill of Entry and commercial invoice; DGFT guidance confirms authorisation holders must declare technical characteristics and permits correlation at export. Shipping bills discharging AAs must record the same elemental percentages to enable input-output correlation. Importers with earlier-filed Bills of Entry may seek amendment, which officers shall grant without delay, after which goods may be taken out of charge.
Imports of stainless steel under Advance Authorisation carrying commercial grades (e.g., J1-J5) must state the specific grade and declare Chromium, Nickel and Manganese percentages in the Bill of Entry and commercial invoice; DGFT guidance confirms authorisation holders must declare technical characteristics and permits correlation at export. Shipping bills discharging AAs must record the same elemental percentages to enable input-output correlation. Importers with earlier-filed Bills of Entry may seek amendment, which officers shall grant without delay, after which goods may be taken out of charge.
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