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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 ...


Misdeclaration of Car's Manufacture Year Leads to Duty Benefit; Customs Act 1962 Section 28 Invoked for Recovery.

July 7, 2017

Case Laws     Customs     AT

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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