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Customs - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Extended period of limitation - Suppression/ mis-representation ...


Customs Limitation Extension Not Automatic Without Confiscation; Suppression or Misrepresentation Still Considered Separately in Assessments.

October 18, 2023

Case Laws     Customs     AT

Extended period of limitation - Suppression/ mis-representation or not - A finding on inapplicability of confiscation did not necessarily extend to ‘suppression/ misrepresentation’ deployed for enhancement of value for assessment. - AT

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