Uncorroborated statements of a co-noticee cannot by themselves...

Uncorroborated statements of a co-noticee cannot by themselves support customs penalties for misdeclaration where cross-examination is denied without reasonable cause and no independent evidence establishes the person's knowledge or involvement. The notes emphasise that an importer's documents may be relied upon for filing clearance documents, while doubts over description or classification may require sampling and reclassification action. They also distinguish false-declaration penalties from genuine import transactions: the provision addressing false customs declarations does not apply merely because goods were allegedly misdeclared where actual import occurred and its statutory ingredients are not established. On these principles, the penalties discussed were treated as unsustainable.