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Customs - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Amendment of IGM - material description from "Aluminium Scrap ...


Amendment of Import Document Reveals Mis-declaration to Evade Customs Duty, Suggesting Intentional Misconduct in Trade Process.

January 23, 2017

Case Laws     Customs     AT

Amendment of IGM - material description from "Aluminium Scrap Tread 22.096 MT" to "Aluminium scrap Tread 7.552 MT & Copper Berry/Clove.14.544 MT" - there cannot be a mistake and/or same mistake in a series of documents in the course of import/export trade - it is a case of mis-declaration with intention to evade Customs duty - AT

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