Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
Penalty under section 112(b)(ii) could not be sustained where the only basis was a higher amount charged in earlier clearances, because that circumstance created at most a presumption and did not prove knowledge or conscious participation in improper importation. The Tribunal noted that the Embassy documents were genuine and that the appellant's role was limited to forwarding email and documents to the customs broker who handled clearance. In the absence of material showing involvement in duty evasion or importation of goods liable to confiscation, the penalty was without authority of law and was set aside.
Penalty under section 112(b)(ii) could not be sustained where the only basis was a higher amount charged in earlier clearances, because that circumstance created at most a presumption and did not prove knowledge or conscious participation in improper importation. The Tribunal noted that the Embassy documents were genuine and that the appellant's role was limited to forwarding email and documents to the customs broker who handled clearance. In the absence of material showing involvement in duty evasion or importation of goods liable to confiscation, the penalty was without authority of law and was set aside.
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