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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Extended period of limitation - Misdeclaration of imported goods ...


Extended Limitation Period in Import Misdeclaration Case: Classification Confusion May Negate Intent to Misdeclare Goods.

April 11, 2019

Case Laws     Customs     AT

Extended period of limitation - Misdeclaration of imported goods - The distinct and different classification adopted at the port is a clear pointer to the confusion in classification that may absolve the importers of deliberate intent to misdeclare.

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