Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Appealable order - Whether the communication would be considered as an ‘order’ for filing of appeal before the Tribunal - The Tribunal determined that the communication from the Superintendent was not a decision but merely conveyed the date fixed by the Commissioner. However, the Tribunal acknowledged that the appellant had a right to know why their request for cross-examination was denied, which was not clearly stated in the communication. Citing precedent, the Tribunal held that such communications could be considered as appealable orders, especially when the decision on cross-examination was neither accepted nor denied by the Commissioner. Therefore, the Tribunal concluded that the appellant correctly filed the appeal before them.
Appealable order - Whether the communication would be considered as an ‘order’ for filing of appeal before the Tribunal - The Tribunal determined that the communication from the Superintendent was not a decision but merely conveyed the date fixed by the Commissioner. However, the Tribunal acknowledged that the appellant had a right to know why their request for cross-examination was denied, which was not clearly stated in the communication. Citing precedent, the Tribunal held that such communications could be considered as appealable orders, especially when the decision on cross-examination was neither accepted nor denied by the Commissioner. Therefore, the Tribunal concluded that the appellant correctly filed the appeal before them.
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