Determining Limitation Period for Mis-declared Goods: Relevant Date is Bill of Entry Clearance Date.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would be the clearance of the B/E in question. - HC....


TaxTMI