Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
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