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...
Ceramic goods described as Expanded Space Fire Clay Grog were held classifiable under CTH 6902 9010 because the manufacturer's literature, industry correspondence and Chemical Examiner's reports showed the product was shaped first and fired or sintered thereafter, satisfying the Chapter 69 requirement for products fired after shaping. The Tribunal rejected Revenue's reliance on a lone supplier invoice and held the Commissioner was not justified in disregarding the departmental test reports. It also held the extended period of limitation was unavailable because the Bills of Entry expressly disclosed the goods as refractory products under CTH 6902 9010, so suppression or misrepresentation with intent to evade duty was not established. Consequential relief followed.
Ceramic goods described as Expanded Space Fire Clay Grog were held classifiable under CTH 6902 9010 because the manufacturer's literature, industry correspondence and Chemical Examiner's reports showed the product was shaped first and fired or sintered thereafter, satisfying the Chapter 69 requirement for products fired after shaping. The Tribunal rejected Revenue's reliance on a lone supplier invoice and held the Commissioner was not justified in disregarding the departmental test reports. It also held the extended period of limitation was unavailable because the Bills of Entry expressly disclosed the goods as refractory products under CTH 6902 9010, so suppression or misrepresentation with intent to evade duty was not established. Consequential relief followed.
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