Challenging the legality and validity of the seizure memo - mis-classification - imported Ethanol...

Challenging the legality and validity of the seizure memo - mis-classification - imported Ethanol Absolute assessed as “Laboratory Chemical” under Customs Tariff Heading 98.02 (CTH 98.02) - The court finds no justification for withholding the goods, especially in the absence of a show cause notice or provision of the investigation report to the petitioner. - Based on the discussions and findings, the court orders the provisional release of the seized Ethanol Absolute upon the petitioner executing a bond to secure the differential duty and any consequential amounts. .....

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