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Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs penalty was unsustainable where no show cause notice was served on the appellant and he was denied a proper hearing, breaching natural justice. The Tribunal also held that personal penalties on a director could not stand without credible evidence of active role, knowledge, or a specific act or omission attracting Sections 112(a), 112(b) or 114AA. Mere association with the company was insufficient, so the penalty was set aside and the appeal allowed.
Customs penalty was unsustainable where no show cause notice was served on the appellant and he was denied a proper hearing, breaching natural justice. The Tribunal also held that personal penalties on a director could not stand without credible evidence of active role, knowledge, or a specific act or omission attracting Sections 112(a), 112(b) or 114AA. Mere association with the company was insufficient, so the penalty was set aside and the appeal allowed.
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