Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Revocation of customs broker licence - forfeiture of security deposit under regulation 18 - Admittedly, the appellant had not undertaken a sufficiently diligent verification and, instead, choose to rely upon the IEC registration which, fortunately for him, was genuine. To condone breach of this obligation would only encourage casual disregard of that obligation. The enquiry authority and the licensing authority cannot be faulted for considering this lapse on the part of the customs broker to be a breach of obligation. - AT
Revocation of customs broker licence - forfeiture of security deposit under regulation 18 - Admittedly, the appellant had not undertaken a sufficiently diligent verification and, instead, choose to rely upon the IEC registration which, fortunately for him, was genuine. To condone breach of this obligation would only encourage casual disregard of that obligation. The enquiry authority and the licensing authority cannot be faulted for considering this lapse on the part of the customs broker to be a breach of obligation. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
