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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Extended period of limitation - suppression of facts - The ...


Customs Case: Revenue Misses Timely Info Check, Later Accuses Importer of Fact Suppression; Highlights Need for Prompt Action.

August 16, 2019

Case Laws     Customs     AT

Extended period of limitation - suppression of facts - The Revenue had all resources and opportunities in 2013 to either know from the importer all the technical information that they required. Since Revenue have not done so, in 2016 they cannot make allegation that importer did not provide them all the information.

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