Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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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