Section 7A: Act or thing in respect of a validated bill of entry passed before 3 years

7A. Act or thing in respect of a validated bill of entry passed before 3 years (1) Notwithstanding section 24A and any other customs law, the Director-General shall not, in relation to the liability of a person to pay any amount of duty, excise duty and taxes— (a) require any information or return; or (b) make any assessment or claim, under the customs laws in respect of a validated bill of entry passed before a period of 3 years, unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act. (2) An authorisation under subsection (1) shall be granted where the Director-General establishes to the satisfaction of the Independent Tax Panel that there is prima facie evidence of fraud. (3) In an application under subsection (1), the Director-General shall specify the period in respect of which he proposes to do the act or thing referred to in subsection (1). [S. 7A inserted by s. 12 (b) of Act 9 of 2015 w.e.f. 1 June 2016.] [Issue 9] C62 – 12 Revised Laws of Mauritius PART III – COLLECTION AND MANAGEMENT OF DUTY, EXCISE DUTY AND TAXES Sub-Part I – Computation, Payment and Recovery of Duty, Excise Duty and Taxes