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...
Transmission shafts, gears, gear boxes and allied machine parts manufactured for agricultural machinery were classifiable under Heading 8483, because Note 2(a) to Section XVI required goods specifically covered by a Chapter 84 heading to be classified there even if they were designed for a particular machine. The Tribunal also accepted that amounts reversed under Rule 6(3) on a bona fide exemption belief had to be adjusted against any duty liability, and cum-duty benefit was admissible where no duty was separately collected. The demand, however, was held time-barred: the dispute turned on tariff interpretation, suppression with intent to evade was not proved, and the extended period could not be invoked.
Transmission shafts, gears, gear boxes and allied machine parts manufactured for agricultural machinery were classifiable under Heading 8483, because Note 2(a) to Section XVI required goods specifically covered by a Chapter 84 heading to be classified there even if they were designed for a particular machine. The Tribunal also accepted that amounts reversed under Rule 6(3) on a bona fide exemption belief had to be adjusted against any duty liability, and cum-duty benefit was admissible where no duty was separately collected. The demand, however, was held time-barred: the dispute turned on tariff interpretation, suppression with intent to evade was not proved, and the extended period could not be invoked.
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