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...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Imported women's jackets were held to be woven not knitted; therefore classification under Customs Chapter 62 (heading 6202 93 90) is correct and revenue succeeds on classification. The article explains distinguishing woven from knitted garments and rejects the importer's self-declared knitted classification. However, the tribunal found the misclassification arose from erroneous self-assessment rather than fraud, collusion or willful misstatement; consequently extended limitation for duty recovery and penalty liability under the fraud/collusion standard cannot be invoked. Overall outcome: classification upheld for revenue, but penalty and extended-period enforcement were not sustained; appeal partly allowed.
Imported women's jackets were held to be woven not knitted; therefore classification under Customs Chapter 62 (heading 6202 93 90) is correct and revenue succeeds on classification. The article explains distinguishing woven from knitted garments and rejects the importer's self-declared knitted classification. However, the tribunal found the misclassification arose from erroneous self-assessment rather than fraud, collusion or willful misstatement; consequently extended limitation for duty recovery and penalty liability under the fraud/collusion standard cannot be invoked. Overall outcome: classification upheld for revenue, but penalty and extended-period enforcement were not sustained; appeal partly allowed.
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