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...
Classification of goods turned on technical composition and SAFTA eligibility; the tribunal applied precedent to hold that low nickel content (including around 1%) does not itself exclude SAFTA benefit and that the personal technical knowledge attributed to the Customs House Agent (CHA) was insufficient to establish culpability. On that basis the tribunal concluded the record does not support invocation of penalty under section 112(b) of the Customs Act and set aside the penalty, granting consequential relief.
Classification of goods turned on technical composition and SAFTA eligibility; the tribunal applied precedent to hold that low nickel content (including around 1%) does not itself exclude SAFTA benefit and that the personal technical knowledge attributed to the Customs House Agent (CHA) was insufficient to establish culpability. On that basis the tribunal concluded the record does not support invocation of penalty under section 112(b) of the Customs Act and set aside the penalty, granting consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
