The Tribunal ruled that once the classification was upheld for the importer, penalty on the customs broker could not be sustained. The decision underscores that a resolved classification dispute ...
The Tribunal held that delayed PIMS registration, when completed before clearance, is a procedural lapse. Confiscation and penalty were set aside as the import was not in substantive violation of ...
The Delhi High Court, in a matter involving claim of Customs Duty exemption on import of Enzyme linked Immuno Absorbent Assay (ELISA) Kits for antibiotic testing in food as 'diagnostic kits' ...