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 - In the instant case the report of inquiry was not furnished to the Appellant seeking his response in compliance to para 6 of Regulation 17 apparently for the reason that the report was not against the Appellant. However, in complete disregard of the report and in the absence of a representation from the Appellant Customs Broker, the Commissioner had prepared a disagreement memo instead of passing an order revoking the suspension of the licence or, in the worst scenario, confirming the revocation of licence itself, in compliance to para 7 though before such revocation order Appellant was noticed to submit his response - The licence of Customs Broker is restored back to him. - AT
Revocation of Customs Broker licence - In the instant case the report of inquiry was not furnished to the Appellant seeking his response in compliance to para 6 of Regulation 17 apparently for the reason that the report was not against the Appellant. However, in complete disregard of the report and in the absence of a representation from the Appellant Customs Broker, the Commissioner had prepared a disagreement memo instead of passing an order revoking the suspension of the licence or, in the worst scenario, confirming the revocation of licence itself, in compliance to para 7 though before such revocation order Appellant was noticed to submit his response - The licence of Customs Broker is restored back to him. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
