Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
Imported food seasoning material was held classifiable under CTI 3302 10 10 as a mixture based on odoriferous substances. The Tribunal found that Heading 3302 covers mixtures of odoriferous substances, or mixtures with a basis of one or more such substances, and that the presence of parsley, spearmint and paprika oleoresin satisfied that description. It rejected the view that an odoriferous substance must be the main or predominant constituent, holding that the HSN Explanatory Notes do not impose such a requirement. The reclassification under CTI 2103 90 40 was therefore unsustainable and the appeal was allowed.
Imported food seasoning material was held classifiable under CTI 3302 10 10 as a mixture based on odoriferous substances. The Tribunal found that Heading 3302 covers mixtures of odoriferous substances, or mixtures with a basis of one or more such substances, and that the presence of parsley, spearmint and paprika oleoresin satisfied that description. It rejected the view that an odoriferous substance must be the main or predominant constituent, holding that the HSN Explanatory Notes do not impose such a requirement. The reclassification under CTI 2103 90 40 was therefore unsustainable and the appeal was allowed.
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