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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Misdeclaration of goods - In the absence of any concrete ...


Revenue Fails to Prove Navigation System Presence in Imported Car Due to Lack of Evidence at Importation Time.

September 14, 2013

Case Laws     Customs     AT

Misdeclaration of goods - In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed - it cannot be presumed that navigation system was installed at the time of importation of car. - AT

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