Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs regulations. The failure to declare the goods at the Red Channel constituted a breach of customs laws and regulations. It concluded that the appellant had smuggled gold bars into the country as part of a larger scheme orchestrated by another individual. The Tribunal upheld the lower authorities' decision to confiscate the gold bars and impose penalties on the appellant.
Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs regulations. The failure to declare the goods at the Red Channel constituted a breach of customs laws and regulations. It concluded that the appellant had smuggled gold bars into the country as part of a larger scheme orchestrated by another individual. The Tribunal upheld the lower authorities' decision to confiscate the gold bars and impose penalties on the appellant.
Note: It is a system-generated summary and is for quick reference only.