Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
The text addresses valuation of exports under FOB principles, holding that FOB includes costs incurred up to loading (factory price, inland transport, packing, loading, commission/commission-like fees) and that deductions for protective-agent commissions affect export duty calculation. It treats customs settlement and deposit as admissible admissions by conduct bearing evidential weight. The piece states directors can be held liable for company contraventions absent evidence of due diligence or lack of knowledge, observing the civil penalty regime does not require mens rea. It also notes a proviso permitting adjudication beyond the target period provided reasons for delay are periodically recorded and considered.
The text addresses valuation of exports under FOB principles, holding that FOB includes costs incurred up to loading (factory price, inland transport, packing, loading, commission/commission-like fees) and that deductions for protective-agent commissions affect export duty calculation. It treats customs settlement and deposit as admissible admissions by conduct bearing evidential weight. The piece states directors can be held liable for company contraventions absent evidence of due diligence or lack of knowledge, observing the civil penalty regime does not require mens rea. It also notes a proviso permitting adjudication beyond the target period provided reasons for delay are periodically recorded and considered.
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