Recovery of duties: expansion of notice coverage allows additional statutory notices to trigger duty recovery procedures. Amendment broadens section 28BA to treat notices issued under an additional provision of section 28 the same as those under the original provision for purposes of recovery of duties, thereby expanding the class of enforceable notices that permit recovery action under the Customs Act.
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Provisions expressly mentioned in the judgment/order text.
Recovery of duties: expansion of notice coverage allows additional statutory notices to trigger duty recovery procedures.
Amendment broadens section 28BA to treat notices issued under an additional provision of section 28 the same as those under the original provision for purposes of recovery of duties, thereby expanding the class of enforceable notices that permit recovery action under the Customs Act.
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