Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Integrated Dynamic Brake was classified under heading 8708 as a motor vehicle part or accessory, with classification under headings 9032, 8413 and 8479 rejected. The product was not an automatic regulating or controlling instrument because it did not independently measure and regulate braking to a preset value, but functioned as part of the vehicle braking mechanism. It was also not classed under 8413, since the pump was only one integrated component and did not give the product its essential character, and not under 8479, because it had no independent function outside vehicle integration. It was held not to be a brake or an essential part of brakes, but an ancillary braking enhancement, so the residual entry 87089900 applied.
Integrated Dynamic Brake was classified under heading 8708 as a motor vehicle part or accessory, with classification under headings 9032, 8413 and 8479 rejected. The product was not an automatic regulating or controlling instrument because it did not independently measure and regulate braking to a preset value, but functioned as part of the vehicle braking mechanism. It was also not classed under 8413, since the pump was only one integrated component and did not give the product its essential character, and not under 8479, because it had no independent function outside vehicle integration. It was held not to be a brake or an essential part of brakes, but an ancillary braking enhancement, so the residual entry 87089900 applied.
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