Customs Duty on Undeclared or Mis-declared Hand Baggage Applies Only to Passenger Acting as Importer, Not Appellant.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Import of goods in hand baggage by its employees without declaring the same or by mis-declaring the value? - the demand for customs duty can only be raised against the passenger who was the importer and not against the Appellant. - AT....