Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Validity of assessment orders - Allegation that freight not reported and goods sold with under value - The court finds that the assessing officer's determination of suppressed freight charges lacks a rational basis. The freight charges attributed by the assessing officer are significantly higher than the actual consignment values, indicating flawed reasoning. Additionally, the court notes that the reliance on information gathered from the Internet without specifying its nature raises doubts about the credibility of the assessment orders. - Matter restored back for fresh consideration.
Validity of assessment orders - Allegation that freight not reported and goods sold with under value - The court finds that the assessing officer's determination of suppressed freight charges lacks a rational basis. The freight charges attributed by the assessing officer are significantly higher than the actual consignment values, indicating flawed reasoning. Additionally, the court notes that the reliance on information gathered from the Internet without specifying its nature raises doubts about the credibility of the assessment orders. - Matter restored back for fresh consideration.
Note: It is a system-generated summary and is for quick reference only.
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