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...
A statement recorded under section 108 could not sustain penalty because the mandatory procedure under section 138B was not followed, rendering the statement inadmissible for evidentiary reliance. Penalty under section 112(b) also failed because the statutory ingredients were not proved: there was no established dealing with goods liable to confiscation and no of knowledge or reason to believe that the goods were so liable. On these findings, the Tribunal set aside the penalty and allowed the appeal.
A statement recorded under section 108 could not sustain penalty because the mandatory procedure under section 138B was not followed, rendering the statement inadmissible for evidentiary reliance. Penalty under section 112(b) also failed because the statutory ingredients were not proved: there was no established dealing with goods liable to confiscation and no of knowledge or reason to believe that the goods were so liable. On these findings, the Tribunal set aside the penalty and allowed the appeal.
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