Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Imported women's jackets were held to be woven not knitted; therefore classification under Customs Chapter 62 (heading 6202 93 90) is correct and revenue succeeds on classification. The article explains distinguishing woven from knitted garments and rejects the importer's self-declared knitted classification. However, the tribunal found the misclassification arose from erroneous self-assessment rather than fraud, collusion or willful misstatement; consequently extended limitation for duty recovery and penalty liability under the fraud/collusion standard cannot be invoked. Overall outcome: classification upheld for revenue, but penalty and extended-period enforcement were not sustained; appeal partly allowed.
Imported women's jackets were held to be woven not knitted; therefore classification under Customs Chapter 62 (heading 6202 93 90) is correct and revenue succeeds on classification. The article explains distinguishing woven from knitted garments and rejects the importer's self-declared knitted classification. However, the tribunal found the misclassification arose from erroneous self-assessment rather than fraud, collusion or willful misstatement; consequently extended limitation for duty recovery and penalty liability under the fraud/collusion standard cannot be invoked. Overall outcome: classification upheld for revenue, but penalty and extended-period enforcement were not sustained; appeal partly allowed.
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