Concealment of duty liability clarified as concealment from customs officer, resolving ambiguity in statutory scope. The amendment to section 127L(1)(i) of the Customs Act inserts an Explanation that concealment of particulars of duty liability refers to any such ... Summary
Concealment of duty liability clarified as concealment from customs officer, resolving ambiguity in statutory scope.
The amendment to section 127L(1)(i) of the Customs Act inserts an Explanation that concealment of particulars of duty liability refers to any such concealment made from the officer of customs, clarifying that the statutory concealment relates to concealment from customs officers rather than the Settlement Commission.
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