Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
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