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Customs - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Valuation - the case is one, prima facie, of non-accountal of ...


Customs Case: Show-Cause Notices Fail to Reference Section 72 Despite Clear Applicability to Unaccounted Imported Goods.

November 8, 2013

Case Laws     Customs     AT

Valuation - the case is one, prima facie, of non-accountal of imported goods and the proper provision of law to be invoked by the Revenue was Section 72 of the Customs Act. The show-cause notices did not invoke this provision of law which was apparently squarely applicable to the facts of this case - AT

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