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 polyester fabrics were held classifiable under CTI 5903 20 90 as polyurethane laminated textile fabrics, based on CRCL reports showing PU lamination; classifications under CTI 5903 90 90 and CTI 6006 32 00 were incorrect. The Anti Dumping Notification charging duty on PU coated fabrics did not extend to PU laminated goods, so the anti dumping demand was unsustainable. Rejection of transaction value under Valuation Rule 12 and re determination under the sequential valuation provisions (Rules 3-9) was found improvident because no specification mismatch justified rejection. Penalty for short levy for collusion or wilful misstatement was quashed accordingly.
Imported polyester fabrics were held classifiable under CTI 5903 20 90 as polyurethane laminated textile fabrics, based on CRCL reports showing PU lamination; classifications under CTI 5903 90 90 and CTI 6006 32 00 were incorrect. The Anti Dumping Notification charging duty on PU coated fabrics did not extend to PU laminated goods, so the anti dumping demand was unsustainable. Rejection of transaction value under Valuation Rule 12 and re determination under the sequential valuation provisions (Rules 3-9) was found improvident because no specification mismatch justified rejection. Penalty for short levy for collusion or wilful misstatement was quashed accordingly.
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