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Customs - Highlights / Catch Notes

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Classification dispute - misdeclaration of goods or not - The ...


Misdeclaration Charge Dropped After Expert Review Clarifies Goods' Classification in Import Dispute.

April 19, 2019

Case Laws     Customs     AT

Classification dispute - misdeclaration of goods or not - The actual nature of the imported goods for the purpose of correctly classifying the goods become evident only after examination of the goods and obtaining expert opinion - the charge of misdeclaration cannot be fastened upon the appellant.

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