Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Risk-based selective boarding of vessels at JNCH is introduced under Customs boarding powers and the Imported Stores (Retention on Board) Regulations, with physical boarding to be driven by advance risk profiling instead of routine inspection. The screening will use compliance history, voyage details, last port of call, itinerary, cargo nature, and declarations on crew effects, ship stores and satellite devices, while terminal operators must send vessel lists in advance and the Superintendent (Admin) will grant boarding clearance after document review. Vessels not selected for boarding remain subject to strict accuracy and retention obligations on the Master and Shipping Agent, and cargo discharge is to continue immediately on Entry Inward.
Risk-based selective boarding of vessels at JNCH is introduced under Customs boarding powers and the Imported Stores (Retention on Board) Regulations, with physical boarding to be driven by advance risk profiling instead of routine inspection. The screening will use compliance history, voyage details, last port of call, itinerary, cargo nature, and declarations on crew effects, ship stores and satellite devices, while terminal operators must send vessel lists in advance and the Superintendent (Admin) will grant boarding clearance after document review. Vessels not selected for boarding remain subject to strict accuracy and retention obligations on the Master and Shipping Agent, and cargo discharge is to continue immediately on Entry Inward.
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