Polyvinyl alcohol (PVA) plastic sheets in roll form classified as flexible non-cellular sheets under Heading 3920, tariff 39209912.

Imported nitrogen-treated, roasted and diced cashew kernels classification dispute: dried kernels under 08013210; roasted pieces under 20081910.

Anti-dumping duty on imported laser sources as parts, not complete cutting/marking/welding machines, denied under GIR 2(a).

Imported roller and sorter conveyors: parts under 8431 or complete conveyors under 8428; classified as "other conveyors" 84282019.

Imported knitted synthetic lounge sets for home wear treated as "pyjamas and similar articles" under CTH 6107/6108

Export of inland garnet misdeclared as "natural abrasive" under CTH 25132090; treated as CTH 25132030, penalties upheld

Disposable plastic lab filter tips for instruments classified as plastic articles, not machine parts, under CTH 39269099

Imported equipment and materials for lithium-ion cell production line qualified for concessional duty, subject to IGCR, 2022 end-use proof.

Imported nucleotides/nucleosides in solution: treated as single defined compounds under CTH 29349990; exemption under Entry 102 denied.

Imported pneumatic rubber tyres' tread patterns EZ-330/CB919/CB905/CB332: mining OTR vs bus/lorry classification; held under CTH 4011 80 00.

Customs broker licence revocation proceedings under CBLR 2018 timelines, quashed due to delayed show-cause, enquiry report and final order.

Imported women's knitted scarves and shawls classification dispute: Textile Committee report upheld; confiscation maintained, but redemption fine and ...

Import transaction value dispute u/s 14/Rule 4(2): undervaluation claim lacked comparable data; confiscation and penalties set aside

Imported LED TVs and drywall screws valuation dispute: 'unbranded' misdeclaration claims failed; Section 138C e-data rejected, revaluation quashed.

Handheld barcode scanners with minor calling/Wi-Fi features: classification dispute between CTH 84716050 and 85171300 decided for scanners

Imported wheat seed functional lipid extract for dietary supplements treated as food preparation under Heading 2106, not plant extract.

Imported components for combo power unit manufacture: classify each item under its own tariff heading, not as "parts".

Anti-dumping duty on Chinese cold rolled electrical steel imports (7210/7225/7226) imposed for five years, at set USD rates

SpiceJet domestic flights approved for cargo export/import transshipment from AAICLAS custodian, with liability for shortages until 05.03.2026

Under-declared imported goods to cut IEC-holder commission: joint/several customs duty and 112(a)/114AA penalties set aside, remanded.