Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Section 112A penalty for abetment of improper import requires evidence that the Customs Broker's G Card holder participated in, omitted an act connected with, or knowingly facilitated conduct rendering goods liable to confiscation. The note addresses an alleged import of prohibited crackers concealed as glassware, where the G Card holder returned the documents after detecting a description mismatch and informed Customs. Initial processing of Bills of Entry and personal-bank-account deposits, without further evidence of knowledge or involvement, did not establish abetment. The reported penalty was therefore set aside.
Section 112A penalty for abetment of improper import requires evidence that the Customs Broker's G Card holder participated in, omitted an act connected with, or knowingly facilitated conduct rendering goods liable to confiscation. The note addresses an alleged import of prohibited crackers concealed as glassware, where the G Card holder returned the documents after detecting a description mismatch and informed Customs. Initial processing of Bills of Entry and personal-bank-account deposits, without further evidence of knowledge or involvement, did not establish abetment. The reported penalty was therefore set aside.
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