TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal Rules in Favor of Importer: Customs Misclassified Motor Controllers, Violated Due Process in Valuation Dispute.</h1> The case addresses customs valuation and classification of imported goods, specifically motor controllers and electric tricycle spare parts. Customs authorities enhanced the declared value and changed the classification of motor controllers. The Tribunal found that customs authorities lacked valid reasons and violated due process when rejecting the declared transaction value. It upheld the importer's classification of motor controllers under CTH 8503 0090, rejecting Revenue's attempt to classify them under CTH 8708. The ruling emphasizes the need for customs authorities to adhere to procedural requirements and base decisions on objective assessments of goods' characteristics and principal use.
TaxTMI 
TaxTMI 