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Customs - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Valuation of imported second hand car - There has been a ...

Case Laws     Customs

July 7, 2017

Valuation of imported second hand car - There has been a misdeclaration of the year of manufacture leading to undue benefit in the duty that is to be levied on the vehicles. The invoking of the extended period in section 28 of Customs Act, 1962 cannot be faulted.

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