Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
A ministerial certificate authorising import of a specified stainless steel grade is binding on other importers; where the Ministry has permitted import of that grade for one party, the same permission applies to others and precludes sustaining import restrictions. Customs identification of the consignment by the declared grade is dispositive for classification. Applying that ratio, the commentary concludes that challenges to redemption fine and personal penalty succeed where they rested solely on disallowing import of the certified grade, entitling affected importers to relief on those penalty aspects.
A ministerial certificate authorising import of a specified stainless steel grade is binding on other importers; where the Ministry has permitted import of that grade for one party, the same permission applies to others and precludes sustaining import restrictions. Customs identification of the consignment by the declared grade is dispositive for classification. Applying that ratio, the commentary concludes that challenges to redemption fine and personal penalty succeed where they rested solely on disallowing import of the certified grade, entitling affected importers to relief on those penalty aspects.
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