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Customs - Highlights / Catch Notes

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Misdeclaration of quantity and value - The fact that they have ...


Misdeclared Export Goods Must Be Confiscated Despite Re-export at Lower Value; Initial Violation Stands.

July 25, 2017

Case Laws     Customs     AT

Misdeclaration of quantity and value - The fact that they have been allowed to be re-exported at a lower value to a different buyer will not automatically redeem or erase the act of attempting to export those goods initially by misdeclaration of quantity and value and accordingly, they should have been confiscated

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