Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Availability of an alternative statutory appellate remedy ordinarily warrants restraint in exercising writ jurisdiction, but does not create an absolute bar. Customs treatment of adult sex toys as prohibited goods may be challenged where no statutory or notification-based prohibition is identified and the classification is alleged to rest on subjective morality rather than objective law. Such allegations, given their effect on the right to trade, can justify writ scrutiny despite an appellate remedy. The merits of whether the goods are prohibited remain open.
Availability of an alternative statutory appellate remedy ordinarily warrants restraint in exercising writ jurisdiction, but does not create an absolute bar. Customs treatment of adult sex toys as prohibited goods may be challenged where no statutory or notification-based prohibition is identified and the classification is alleged to rest on subjective morality rather than objective law. Such allegations, given their effect on the right to trade, can justify writ scrutiny despite an appellate remedy. The merits of whether the goods are prohibited remain open.
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TaxTMI 
TaxTMI 
of 4881 
