Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
An amount paid at import remains a refundable deposit where the bill of entry is unfinalised, no out-of-charge order for home consumption is issued, and the amount is not appropriated as customs duty. The imported pillow and duvet goods failed statutory quarantine requirements and were destroyed before clearance. As redemption fine and penalty were separately imposed and paid for the goods-related illegality, the pre-clearance deposit could not be retained as duty. The refund denial was set aside, and refund was granted with consequential relief in accordance with law.
An amount paid at import remains a refundable deposit where the bill of entry is unfinalised, no out-of-charge order for home consumption is issued, and the amount is not appropriated as customs duty. The imported pillow and duvet goods failed statutory quarantine requirements and were destroyed before clearance. As redemption fine and penalty were separately imposed and paid for the goods-related illegality, the pre-clearance deposit could not be retained as duty. The refund denial was set aside, and refund was granted with consequential relief in accordance with law.
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