Misdeclaration of Car's Manufacture Year Leads to Duty Benefit; Customs Act 1962 Section 28 Invoked for Recovery.

Valuation of imported second hand car - There has been a misdeclaration of the year of manufacture leading to undue benefit in the duty that is to be levied on the vehicles. The invoking of the extended period in section 28 of Customs Act, 1962 cannot be faulted. .....

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