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Customs - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Classification of imported vessels - adjudicating authority has ...


Adjudicating Authority Misinterprets "Navigability" in Vessel Classification; Term Must Align with Specific Subheading Description.

April 10, 2018

Case Laws     Customs     AT

Classification of imported vessels - adjudicating authority has failed to appreciate the sense and implication of the expression 'navigability' which is required to be harmoniously read with the description in that subheading instead of being read as the distinction between that subheading and other subheadings of the chapter. - AT

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