Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
Mere issuance of professional certificates without collusion does not satisfy the knowledge or abetment elements required for penalty under the Customs provision cited; therefore confiscation/liability claims fail on lack of evidence and statutory mens rea, and the appellant's penalties were set aside. The tribunal nevertheless found negligent professional conduct for inadequate due diligence in issuing certificates and admonished caution in future. The decision followed precedent mitigating penalties where absence of collusion or knowing dealing with offending goods is established.
Mere issuance of professional certificates without collusion does not satisfy the knowledge or abetment elements required for penalty under the Customs provision cited; therefore confiscation/liability claims fail on lack of evidence and statutory mens rea, and the appellant's penalties were set aside. The tribunal nevertheless found negligent professional conduct for inadequate due diligence in issuing certificates and admonished caution in future. The decision followed precedent mitigating penalties where absence of collusion or knowing dealing with offending goods is established.
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