Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Imported goods declared as apatite calcium phosphate were held classifiable under CTI 2835 26 90, because Chapter 25 covers only natural products in crude form or products processed merely mechanically or physically, while the evidence showed calcination and chemical additions. Documentary material, including supplier emails and the importer's own conduct in seeking removal of calcination references, established deliberate misdescription; the differential duty with interest was therefore upheld. Since the goods did not match the Bills of Entry, confiscation under section 111(m) and redemption fine were sustained. Intentional misclassification to evade duty attracted penalty under section 114A, and the penalties on the director and manager were also upheld for manipulating and assisting in false customs documentation.
Imported goods declared as apatite calcium phosphate were held classifiable under CTI 2835 26 90, because Chapter 25 covers only natural products in crude form or products processed merely mechanically or physically, while the evidence showed calcination and chemical additions. Documentary material, including supplier emails and the importer's own conduct in seeking removal of calcination references, established deliberate misdescription; the differential duty with interest was therefore upheld. Since the goods did not match the Bills of Entry, confiscation under section 111(m) and redemption fine were sustained. Intentional misclassification to evade duty attracted penalty under section 114A, and the penalties on the director and manager were also upheld for manipulating and assisting in false customs documentation.
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