Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Undervaluation of imported networking equipment turned on whether embedded or integral software must form part of the transaction value of hardware; Tribunal affirms inclusion of software value and upholds duty confirmation on valuation grounds. Tribunal finds the classification and separation of software was interpretative and based on a bona fide belief, so there was no suppression or wilful misstatement; extended limitation for fraud/suppression cannot be invoked and penalty is set aside. Consequentially, demands are remitted for re quantification limited to the normal period of limitation, with amounts outside that period held time barred.
Undervaluation of imported networking equipment turned on whether embedded or integral software must form part of the transaction value of hardware; Tribunal affirms inclusion of software value and upholds duty confirmation on valuation grounds. Tribunal finds the classification and separation of software was interpretative and based on a bona fide belief, so there was no suppression or wilful misstatement; extended limitation for fraud/suppression cannot be invoked and penalty is set aside. Consequentially, demands are remitted for re quantification limited to the normal period of limitation, with amounts outside that period held time barred.
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