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Personal penalties for participation in smuggling were sustained where the appellant and customs broker conspired with de facto importers to clear containers concealing prohibited R-22 gas and admitted acting for monetary consideration. This conduct established a serious role in the smuggling operation. Directorate of Revenue Intelligence officers appointed as customs officers and assigned proper-officer functions may issue show cause notices for customs-duty recovery. Assessment and recovery of short-paid duty are distinct statutory functions, so the earlier contrary jurisdictional view did not invalidate the notice. The jurisdictional challenge failed and the appeal was dismissed.
Personal penalties for participation in smuggling were sustained where the appellant and customs broker conspired with de facto importers to clear containers concealing prohibited R-22 gas and admitted acting for monetary consideration. This conduct established a serious role in the smuggling operation. Directorate of Revenue Intelligence officers appointed as customs officers and assigned proper-officer functions may issue show cause notices for customs-duty recovery. Assessment and recovery of short-paid duty are distinct statutory functions, so the earlier contrary jurisdictional view did not invalidate the notice. The jurisdictional challenge failed and the appeal was dismissed.
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TaxTMI 
TaxTMI 
of 4884 
