Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Statutory limitation on customs demands restricts the Department from initiating or enforcing a fresh demand, but does not bar settlement-stage appropriation of differential duty voluntarily deposited for earlier imports. Where liability is admitted and the deposit is neither retracted nor controverted, it may be adjusted against that liability. Judicial review of a settlement order remains confined to jurisdictional error, denial of natural justice, manifest legal error, or findings unsupported by the record; it does not permit reappraisal of unchallenged factual findings. The voluntary-duty appropriation therefore remained undisturbed.
Statutory limitation on customs demands restricts the Department from initiating or enforcing a fresh demand, but does not bar settlement-stage appropriation of differential duty voluntarily deposited for earlier imports. Where liability is admitted and the deposit is neither retracted nor controverted, it may be adjusted against that liability. Judicial review of a settlement order remains confined to jurisdictional error, denial of natural justice, manifest legal error, or findings unsupported by the record; it does not permit reappraisal of unchallenged factual findings. The voluntary-duty appropriation therefore remained undisturbed.
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TaxTMI 
TaxTMI 
of 4879 
