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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Import of two Vessels for breaking purpose Demand of ...


Import Case: Vessel Duty Dispute Over Bunker and Stores Declared in Manifest; Burden of Proof on Importer.

December 31, 2015

Case Laws     Customs     AT

Import of two Vessels for breaking purpose Demand of differential duty - bunker and stores - the subject bunker and stores were declared by the master of the vessel in the manifest, which was statutory document - Burden cannot be shifted on the revenue - AT

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