Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Steamer agents who lodge and verify an Import General Manifest as agents of a vessel's master may be treated as persons-in-charge of the conveyance for Customs purposes. The statutory responsibility covers proper accounting for manifested cargo, and liability for a cargo deficiency may arise where the agent cannot satisfactorily explain the shortfall. Import General Manifest filing is a verified declaration rather than mere notice of arrival; contractual terms in bills of lading do not displace that obligation. High Court answered the legal questions in Revenue's favour, restored the penalty for the unexplained deficiency, and set aside the Tribunal's contrary order.
Steamer agents who lodge and verify an Import General Manifest as agents of a vessel's master may be treated as persons-in-charge of the conveyance for Customs purposes. The statutory responsibility covers proper accounting for manifested cargo, and liability for a cargo deficiency may arise where the agent cannot satisfactorily explain the shortfall. Import General Manifest filing is a verified declaration rather than mere notice of arrival; contractual terms in bills of lading do not displace that obligation. High Court answered the legal questions in Revenue's favour, restored the penalty for the unexplained deficiency, and set aside the Tribunal's contrary order.
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