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Vision 

A world-class judiciary utilizing innovation and technology for efficient service delivery.

Mission

To provide sound, timely judgements and efficient court services in an environment where all stakeholders are valued.

Case Number
2021 RV 00008
Year
Neutral Citation
[2023] JMRC 02
Date of Delivery

Revenue Law - Customs Duties - Paragraphs 8(1)(c) and 8(1)(d) of the Schedule to section 19 of the Customs Act - Whether there was a sale for export to engage the transaction value method - Whether the fallback method was the appropriate method of valuation - Whether fees paid post-importation were properly added to customs value of imported goods - Whether procedural errors by appellate tribunal determines appeal which is by way of rehearing