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...
Penalty under section 112(b) requires proof that a person acquired possession of or dealt with goods liable to confiscation, together with knowledge or belief that the goods were so liable. The Tribunal held that this standard was not met where the appellants consistently maintained they had only supplied fabricated material and scrap to an SEZ unit, had no purchase transactions with it, and were manufacturers rather than traders. It also held that statements recorded under section 108 could not be relied on because the procedure under section 138B had not been followed. The penalties were therefore set aside.
Penalty under section 112(b) requires proof that a person acquired possession of or dealt with goods liable to confiscation, together with knowledge or belief that the goods were so liable. The Tribunal held that this standard was not met where the appellants consistently maintained they had only supplied fabricated material and scrap to an SEZ unit, had no purchase transactions with it, and were manufacturers rather than traders. It also held that statements recorded under section 108 could not be relied on because the procedure under section 138B had not been followed. The penalties were therefore set aside.
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