Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Penalty for aiding and abetting import misdeclaration requires proof that the Customs Broker or its G-Card holder had knowledge of, and knowingly participated in, the importer's quantity misdeclaration. Processing import documents and filing Bills of Entry based on documents supplied by the importer does not by itself establish such knowledge. The notes state that, without corroborative evidence of prior knowledge or conscious assistance in duty evasion, penalty under Section 112(a)(ii) cannot be sustained; the penalties were therefore set aside with consequential relief.
Penalty for aiding and abetting import misdeclaration requires proof that the Customs Broker or its G-Card holder had knowledge of, and knowingly participated in, the importer's quantity misdeclaration. Processing import documents and filing Bills of Entry based on documents supplied by the importer does not by itself establish such knowledge. The notes state that, without corroborative evidence of prior knowledge or conscious assistance in duty evasion, penalty under Section 112(a)(ii) cannot be sustained; the penalties were therefore set aside with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
