K Chandiram Limited v The Commissioner General of Tax Administration Jamaica

Case Number: 
2019 RV 00002
Neutral Citation: 
2020] JMRC. 4
Date of Delivery: 
23.11.2020

Revenue Law - Duty Free Shopping System Act (DFSSA) - whether goods sold at
a licensed duty free shop to persons who are not passengers or diplomats were
sold under the duty free shopping system and therefore exempt from GCT.
General Consumption Tax Act (GCTA) - whether the Respondent had jurisdiction
to raise an assessment for GCT where goods sold at a licensed duty free shop to
persons other than passengers or diplomats but exported through Customs - if
the Respondent had jurisdiction to raise assessment to GCT - whether the
exported goods are to be taxed at a rate of zero percent or at the standard rate.
Remedies - liability for alleged consequential loss or injury pending
determination of appeal against assessment for GCT.

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