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Customs - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Penalty - confiscation - permission to re-export goods - import ...


Incorrect Goods Value Declaration Overturned by Statement to Officers Under Customs Act Section 77; Penalties Reassessed.

May 27, 2017

Case Laws     Customs     AT

Penalty - confiscation - permission to re-export goods - import of baggage - Even though he has not made a correct declaration of the value of the imported goods by leaving the relevant column of the disembarkation card blank, the statement made to the intelligence officers may be considered as the declaration made by him in terms of Section 77 of the CA, 1962 - AT

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