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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Valuation - Demurrage charges - The goods were seized under the ...


Appellant wins demurrage waiver after flawed investigation into alleged overvaluation of goods, instructed to receive waiver certificate.

January 24, 2024

Case Laws     Customs     AT

Valuation - Demurrage charges - The goods were seized under the suspicion of being overvalued, and the appellant was coerced into accepting a lower value. - The entire investigation was flawed and faulty and therefore the appellant is also not liable for demurrage and the lower authority is directed to issue the demurrage waiver certificate to the appellant as contemplated under Regulation 6 (1) (L) of the Handling of Cargo in Customs Areas Regulations, 2009. - AT

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