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Customs - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

No evidence to prove that goods are of foreign origin - onus to ...


Revenue Must Prove Goods are Smuggled and Foreign; Without Evidence, Section 123 Provisions Don't Apply.

December 3, 2011

Case Laws     Customs     AT

No evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the provisions of Section 123 can not be invoked... - AT

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