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Customs - Highlights / Catch Notes

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Re-valuation of imported goods - The tribunal found that the ...


Tribunal Rules on Revaluation: Infrared Thermometers Appeal Allowed, Fingertip Pulse Oximeters Appeal Dismissed.

January 27, 2024

Case Laws     Customs     AT

Re-valuation of imported goods - The tribunal found that the first appellate authority violated principles of natural justice by not providing the appellant an opportunity to rebut the contemporaneous imports used for revaluation of infrared thermometers. However, the tribunal dismissed the appeal concerning the revaluation of fingertip pulse oximeters, as no specific arguments were advanced by the appellant on this aspect. - AT

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