Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Smuggling - Gold Biscuits - The Department has proceeded solely relying on the purported confession statement of the Appellant without carrying out any further investigation to corroborate the Department’s allegations. - The Department has not brought in any proper corroborative evidence and the proceedings initiated had many flaws resulting in non-following of principles of natural justices - No penalty - AT
Smuggling - Gold Biscuits - The Department has proceeded solely relying on the purported confession statement of the Appellant without carrying out any further investigation to corroborate the Department’s allegations. - The Department has not brought in any proper corroborative evidence and the proceedings initiated had many flaws resulting in non-following of principles of natural justices - No penalty - AT
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