Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Levy of Clean Energy Cess (CEC) and central excise duty (CED) on raw coal arises at the time of removal from the mines; 'place of removal' is the mine and payment follows the prescribed manner. Coal cleared to an on-site captive power plant cannot be treated as 'used for raising' coal and thus is not automatically excluded from CEC/CED, and exemption notification 67/95-CE does not apply to such mine clearances. Discrepancies between statutory returns do not by themselves sustain a demand; the factual matrix and account reconciliation must be verified and duties recalculated where short payment is found.
Levy of Clean Energy Cess (CEC) and central excise duty (CED) on raw coal arises at the time of removal from the mines; 'place of removal' is the mine and payment follows the prescribed manner. Coal cleared to an on-site captive power plant cannot be treated as 'used for raising' coal and thus is not automatically excluded from CEC/CED, and exemption notification 67/95-CE does not apply to such mine clearances. Discrepancies between statutory returns do not by themselves sustain a demand; the factual matrix and account reconciliation must be verified and duties recalculated where short payment is found.
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