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A Customs Broker's acceptance of classification and valuation cannot bind an importer without proven authority to do so. Examination conducted in the Broker's presence therefore did not amount to examination in the importer's presence, and the assessment was vitiated by breach of natural justice. Visual examination alone did not establish that imported heavy melting scrap was misdeclared as to classification or value, particularly where the Department lacked specialist opinion, market enquiry or testing to support its assessment of secondary and defective coils. Confiscation, redemption fine and penalty were consequently unsustainable.
A Customs Broker's acceptance of classification and valuation cannot bind an importer without proven authority to do so. Examination conducted in the Broker's presence therefore did not amount to examination in the importer's presence, and the assessment was vitiated by breach of natural justice. Visual examination alone did not establish that imported heavy melting scrap was misdeclared as to classification or value, particularly where the Department lacked specialist opinion, market enquiry or testing to support its assessment of secondary and defective coils. Confiscation, redemption fine and penalty were consequently unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
