Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Voluntary statements made by an importer, its proprietor and its agents during a Customs Act inquiry may be relied on as substantive admissions where they acknowledge under-invoicing and retail sale price misdeclaration. Denial of cross-examination does not breach natural justice where those persons cannot be compelled to depose against themselves. Original supplier invoices recovered from the importer's laptop and forensically examined in its presence constitute primary electronic evidence, without requiring a certificate applicable to secondary electronic records. Evidence of misdeclaration justified rejection of the declared transaction value and sequential redetermination under the Customs Valuation Rules. The consequential duty demand, confiscation and penalties were sustained.
Voluntary statements made by an importer, its proprietor and its agents during a Customs Act inquiry may be relied on as substantive admissions where they acknowledge under-invoicing and retail sale price misdeclaration. Denial of cross-examination does not breach natural justice where those persons cannot be compelled to depose against themselves. Original supplier invoices recovered from the importer's laptop and forensically examined in its presence constitute primary electronic evidence, without requiring a certificate applicable to secondary electronic records. Evidence of misdeclaration justified rejection of the declared transaction value and sequential redetermination under the Customs Valuation Rules. The consequential duty demand, confiscation and penalties were sustained.
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TaxTMI 
TaxTMI 
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