Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
Penalties on customs house agents for alleged involvement in misdeclared imports require supporting evidence of their role and knowledge. The absence of independent evidence, an unproved role in the import and the quashing of related co-noticees' penalties can undermine the allegations. A co-noticee's statement and the appearance of an agent's telephone number in an alleged importer's contact details are relevant to assessing knowledge. Cross-examination of co-noticees whose statements are relied on is not an absolute right, but forms part of natural justice and is consistent with section 138B of the Customs Act, 1962.
Penalties on customs house agents for alleged involvement in misdeclared imports require supporting evidence of their role and knowledge. The absence of independent evidence, an unproved role in the import and the quashing of related co-noticees' penalties can undermine the allegations. A co-noticee's statement and the appearance of an agent's telephone number in an alleged importer's contact details are relevant to assessing knowledge. Cross-examination of co-noticees whose statements are relied on is not an absolute right, but forms part of natural justice and is consistent with section 138B of the Customs Act, 1962.
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