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Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Denial of exemption on the ground that the re-imported goods is ...


Exemption Granted for Re-Imported Goods After Evidence Proves Clerical Error in Sticker Batch Number.

February 8, 2017

Case Laws     Customs     AT

Denial of exemption on the ground that the re-imported goods is not the same goods which were exported by the appellant - However, the goods contain two stickers and one of them matches in batch number with the export goods. The other also differs marginally and could be, possibly, a result of clerical error - Exemption allowed - AT

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