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Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Deliberate misclassification of optical network terminals as subscriber end equipment, coupled with an ineligible exemption claim, justified invocation of the extended limitation period for customs-duty recovery. Inconsistent tariff classifications for technically similar goods, continued use of the disputed classification after provisional reassessment, and equipment approval identifying the goods as GPON ONT supported an inference of intentional duty evasion. The importer's oral assertion that the classification issue had not previously been raised did not rebut those circumstances. The Tribunal upheld the customs-duty demand and dismissed the appeals.
Deliberate misclassification of optical network terminals as subscriber end equipment, coupled with an ineligible exemption claim, justified invocation of the extended limitation period for customs-duty recovery. Inconsistent tariff classifications for technically similar goods, continued use of the disputed classification after provisional reassessment, and equipment approval identifying the goods as GPON ONT supported an inference of intentional duty evasion. The importer's oral assertion that the classification issue had not previously been raised did not rebut those circumstances. The Tribunal upheld the customs-duty demand and dismissed the appeals.
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