Extended limitation failed where preferential-duty imports were cleared after examination without importer knowledge of certificate defects.

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Full Text of the Document

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....Extended limitation for recovery of customs duty was not invocable where imports received preferential treatment after examination, the certificate verification was not undertaken within the prescribed period, and no evidence showed the importer's knowledge of defects, collusion, wilful misstatement, or suppression of facts. The recovery notice was consequently time-barred. A Malaysian Certificate of Origin could not be rejected on an alert concerning different goods or on undisclosed emails not included in the notice or supplied to the importer; exemption denial and confiscation were therefore unsustainable. Redemption fine was also not imposable because the cleared goods were unavailable.....