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...
Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
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