Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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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.
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