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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Detention of imported goods without complying with statutory requirements for seizure and notice is arbitrary and without legal authority. Even where goods may be prohibited, customs authorities retain discretion to allow provisional release on suitable conditions. Imported betel nut products retained pending classification assessment were directed to be released upon an indemnity bond for their value and a bank guarantee for part of the differential duty, subject to confirmation of fitness for human consumption. Customs authorities may continue adjudication in accordance with law. Demurrage waiver remains for consideration by the appropriate authority upon representation.
Detention of imported goods without complying with statutory requirements for seizure and notice is arbitrary and without legal authority. Even where goods may be prohibited, customs authorities retain discretion to allow provisional release on suitable conditions. Imported betel nut products retained pending classification assessment were directed to be released upon an indemnity bond for their value and a bank guarantee for part of the differential duty, subject to confirmation of fitness for human consumption. Customs authorities may continue adjudication in accordance with law. Demurrage waiver remains for consideration by the appropriate authority upon representation.
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