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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Import of goods in hand baggage by its employees without ...


Customs Duty on Undeclared or Mis-declared Hand Baggage Applies Only to Passenger Acting as Importer, Not Appellant.

September 25, 2015

Case Laws     Customs     AT

Import of goods in hand baggage by its employees without declaring the same or by mis-declaring the value? - the demand for customs duty can only be raised against the passenger who was the importer and not against the Appellant. - AT

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