Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Advance Authorisation Scheme - Once the importation of goods was permitted in terms of SION Norms and the export obligation stands fulfilled, the appellant were entitled to use the remaining goods in manufacture of goods which were cleared into DTA.
Advance Authorisation Scheme - Once the importation of goods was permitted in terms of SION Norms and the export obligation stands fulfilled, the appellant were entitled to use the remaining goods in manufacture of goods which were cleared into DTA.
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