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...
The Registry's role is limited to checking procedural regularity and filing compliance; it cannot decide or pre-judge maintainability. If the papers are otherwise in order but maintainability remains doubtful, the petition must still be numbered with the endorsement "numbered subject to maintainability" and placed before the roster Bench, which alone can determine that issue. The HC reaffirmed this settled position with reference to Supreme Court authority and the applicable filing circular, and directed the writ petition to be numbered and listed for maintainability before the roster Court.
The Registry's role is limited to checking procedural regularity and filing compliance; it cannot decide or pre-judge maintainability. If the papers are otherwise in order but maintainability remains doubtful, the petition must still be numbered with the endorsement "numbered subject to maintainability" and placed before the roster Bench, which alone can determine that issue. The HC reaffirmed this settled position with reference to Supreme Court authority and the applicable filing circular, and directed the writ petition to be numbered and listed for maintainability before the roster Court.
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