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...
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
Levy of tax penalty was quashed because the penalty proceedings were founded on a legally defective, non specific show cause notice that merely alleged failure to comply with unspecified notices, preventing a proper opportunity to explain. The assessment that spawned the penalty was set aside and remitted for de novo assessment, and the penalty order relied on incorrect factual premises about compliance. On these procedural fairness grounds the Tribunal held the show cause notice invalid and deleted the penalty under the applicable penalty provision.
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