Supreme Court allows customs duty appeal by finding prior administrative decisions violated procedural rules regarding duty assessment.

The Supreme Court allowed the customs duty appeal after overturning a lower administrative court's decision. The appellants had imported Nissan Sunny parts separately, intending to reassemble them into complete vehicles to avoid higher duties on finished cars. The court ruled that the lower court's failure to recognize the intent to import complete vehicles constituted a procedural violation of the Customs Procedure Act. Consequently, the Supreme Court ordered the case to be remanded for a new assessment based on the correct legal interpretation of the Harmonized System rules.