Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Classification of exported services between Group 84 and Group 86 was held to be a question of interpretation; the thin distinction in descriptions and a harmonious reading of invoices supported an interpretative dispute. Because the appellant had a bona fide belief in its Group 86 claim, had paid customs duty and interest, and had accepted and paid an administrative penalty, the conduct did not amount to willful suppression. On that basis penal liability under the customs penalty provision was not warranted and the imposed penalties on the company and its director were set aside, with consequential relief available.
Classification of exported services between Group 84 and Group 86 was held to be a question of interpretation; the thin distinction in descriptions and a harmonious reading of invoices supported an interpretative dispute. Because the appellant had a bona fide belief in its Group 86 claim, had paid customs duty and interest, and had accepted and paid an administrative penalty, the conduct did not amount to willful suppression. On that basis penal liability under the customs penalty provision was not warranted and the imposed penalties on the company and its director were set aside, with consequential relief available.
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