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Customs - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Import of Old machine - From the year of introduction alone it ...


Old Machine Import: Introduction Year Alone Can't Prove Age; Avoid Assumptions on Manufacturing Date for Import Decisions.

October 28, 2013

Case Laws     Customs     AT

Import of Old machine - From the year of introduction alone it cannot be concluded that the machine is not manufactured in the previous year.Therefore, merely on presumption and assumption it cannot be said that the machine is less than 10 years old - AT

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