Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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