RWANDA REVENUE AUTHORITY (RRA) v. UMURUNGI UMWIZERWA_en
The Commissioner of Customs has the authority under section 135 of EACCMA to demand payment of short-levied tax resulting from erroneous declaration, as this is distinct from offences involving forgery under section 203. The facts of this case do not involve forgery but an error in HS code declaration, justifying the tax demand without prosecution.
Source excerpt
- Erroneous tax declaration
- Powers of customs commissioner
- East african community customs management act
- Short-levied duty
- Forgery vs error in customs declarations