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Customs - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Retraction of statements - onus to prove - the persons concerned ...


Individuals Must Prove Retraction Validity; Needs Evidence of Lawful Procurement to Avoid Legal Consequences.

March 24, 2020

Case Laws     Customs     AT

Retraction of statements - onus to prove - the persons concerned have accepted the modus operandi to the knowledge of which, they alone are privy of. Retraction is an understandable after thought employed by the persons to wiggle them out of the legal tangle. - We find that retraction, if any, would have had some face value if they could establish licit procurement of the impugned goods. In the absence of the same retraction has no meaning. - AT

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