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Customs - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Valuation of imported goods - enhancement of assessable value - ...

Customs

June 10, 2022

Valuation of imported goods - enhancement of assessable value - rejection of declared value - failure to issue notice of intent - There is nothing on record to demonstrate that the necessary pre-requisite in rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 had been set in motion; indeed, the entire process, commencing with failure to issue notice of intent and culminating in refusal to issue speaking order, appears to be devoid of any cognition of the principles of natural justice. - AT

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