Preferential duty claims disallowed where they contravene Chapter VAA or its rules, constituting a new statutory exclusion. An amendment inserts a new clause into section 111 of the Customs Act making goods imported on a claim of preferential rate of duty that contravenes Chapter VAA or any rule made thereunder subject to the customs contravention regime under section 111.
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Provisions expressly mentioned in the judgment/order text.
Preferential duty claims disallowed where they contravene Chapter VAA or its rules, constituting a new statutory exclusion.
An amendment inserts a new clause into section 111 of the Customs Act making goods imported on a claim of preferential rate of duty that contravenes Chapter VAA or any rule made thereunder subject to the customs contravention regime under section 111.
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