Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Decision addresses revocation of a customs broker licence and penalty under the Customs Brokers Licensing Regulations for failure to advise a passenger and report non-compliance when an official email showed a consignment contained other passengers' baggage, constituting breach of the broker's duty to inform. The tribunal found provisions on client identification and valuation inapplicable where the passenger was personally present and where valuation was not within the broker's authority. Fraud by an employee outside authority did not attract company liability. Electronic email evidence was treated as decisive and unrefuted, licence revocation and security forfeiture were set aside, but a monetary penalty was confirmed for the duty breach.
Decision addresses revocation of a customs broker licence and penalty under the Customs Brokers Licensing Regulations for failure to advise a passenger and report non-compliance when an official email showed a consignment contained other passengers' baggage, constituting breach of the broker's duty to inform. The tribunal found provisions on client identification and valuation inapplicable where the passenger was personally present and where valuation was not within the broker's authority. Fraud by an employee outside authority did not attract company liability. Electronic email evidence was treated as decisive and unrefuted, licence revocation and security forfeiture were set aside, but a monetary penalty was confirmed for the duty breach.
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