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...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
