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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For assessment and recovery purposes, the importer is the person who files the Bill of Entry, subscribes to the statutory declaration and seeks clearance; because those acts were done by the filing firms and not the appellants, the duty demand under Section 28 and denial of Notification No. 80/95-Cus failed against them. Misdeclaration under Section 111(m) required responsibility for or knowing participation in the false declaration, and no such evidence existed against the appellants, so confiscation and redemption fine were set aside. However, their furnishing of advance licences, end-use bonds and bank guarantees amounted to deliberate facilitation of improper clearance, sustaining penalty under Section 112(a).
For assessment and recovery purposes, the importer is the person who files the Bill of Entry, subscribes to the statutory declaration and seeks clearance; because those acts were done by the filing firms and not the appellants, the duty demand under Section 28 and denial of Notification No. 80/95-Cus failed against them. Misdeclaration under Section 111(m) required responsibility for or knowing participation in the false declaration, and no such evidence existed against the appellants, so confiscation and redemption fine were set aside. However, their furnishing of advance licences, end-use bonds and bank guarantees amounted to deliberate facilitation of improper clearance, sustaining penalty under Section 112(a).
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