Advance rulings under customs law can be voided for fraud or misrepresentation, with limitation time excluded for recovery. Advance rulings under customs law may be declared void ab initio if obtained by fraud or misrepresentation of facts, whether found on a customs representation or otherwise. The ruling is then treated as never having been made, and the Act applies to the applicant accordingly. A copy of the voiding order must be sent to the applicant and the customs authority. For recovery of duty affected by the ruling, the period between the ruling and the voiding order is excluded from limitation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance rulings under customs law can be voided for fraud or misrepresentation, with limitation time excluded for recovery.
Advance rulings under customs law may be declared void ab initio if obtained by fraud or misrepresentation of facts, whether found on a customs representation or otherwise. The ruling is then treated as never having been made, and the Act applies to the applicant accordingly. A copy of the voiding order must be sent to the applicant and the customs authority. For recovery of duty affected by the ruling, the period between the ruling and the voiding order is excluded from limitation.
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