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Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Liability of duty - duty free bunker - there is absolutely no ...


No Evidence of Duty-Free Bunker Use on Coastal Run; No Breach of Customs Act Sections 86 and 87.

August 7, 2018

Case Laws     Customs     AT

Liability of duty - duty free bunker - there is absolutely no evidence to produced to show that the said bunker was used while the vessel was on coastal run. In these circumstances no violation of section 86 & 87 of the Customs Act has been made out by Revenue.

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