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Customs - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Provisional release of goods - Classification of imported goods ...

January 7, 2022

Case Laws     Customs     AT

Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold Rolled Grain Oriented) Sheets/old and used “empty gas cylinder” and “Table Tennis Rackets” - prohibited goods or not - When similar import declared as HMS and reclassified and reassessed as CRGO sheets were ordered to be released after mutilation and payment of duty, there are no reason to interfere with the view taken by the Commissioner (Appeals) directing provisional release of the impugned goods. - AT

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