Misdeclaration and classification of imported batteries found correct; extended limitation and penalties set aside.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The article addresses misdeclaration and classification of imported batteries, finding the product description accurate and classification as CTH 85076000/85078000 correct. It reasons that invocation of the extended limitation period requires misdeclaration of description; absent dishonest misdescription or intent to evade duty, extended limitation is inapplicable and penalties imposed under customs penalty provisions cannot be sustained. The piece emphasises that a later departmental reclassification of an import declaration does not itself attract penal consequences where full and correct particulars were furnished.....