Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
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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