Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Challenge to imposition of a regulatory penalty under Regulation 18 for an alleged breach of the broker due diligence obligation in Regulation 10(m): the tribunal observed that parallel charges against others were dropped and the importer obtained relief, and that the adjudicator had adopted a lenient approach in related proceedings. Because the penalty rested on a finding that the broker knowingly fabricated or concealed the original contract and failed to exercise due diligence, which was undermined by the dropped charges and importer relief, the tribunal found the penalty unsustainable and set aside the order, allowing the appeal.
Challenge to imposition of a regulatory penalty under Regulation 18 for an alleged breach of the broker due diligence obligation in Regulation 10(m): the tribunal observed that parallel charges against others were dropped and the importer obtained relief, and that the adjudicator had adopted a lenient approach in related proceedings. Because the penalty rested on a finding that the broker knowingly fabricated or concealed the original contract and failed to exercise due diligence, which was undermined by the dropped charges and importer relief, the tribunal found the penalty unsustainable and set aside the order, allowing the appeal.
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