Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
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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