Tariff Dispute Over Toy Imports: Department Bound by Previous Decision, Can't Change Stance in New Appeal.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation of 125 consignments of imported toys - applicable tariff concession @ 43% or tariff concession @8% - once the order dated September 29, 2021 passed by the Commissioner (Appeals) was accepted by the competent authority on December 27, 2021, the Department cannot be permitted to take a different stand in the present appeal filed by the appellant. - AT....