Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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Penalty under Section 112(a)(i) could not be sustained where tea was imported bona fide for processing and re-export, supported by health and phytosanitary certificates, and there was no misdeclaration in quantity or description. The viable seeds were detected only on testing by Plant Quarantine authorities, and the Tribunal found no wilful intent or mens rea to import prohibited goods. On that basis, the penalty was set aside and the appeal allowed.
Penalty under Section 112(a)(i) could not be sustained where tea was imported bona fide for processing and re-export, supported by health and phytosanitary certificates, and there was no misdeclaration in quantity or description. The viable seeds were detected only on testing by Plant Quarantine authorities, and the Tribunal found no wilful intent or mens rea to import prohibited goods. On that basis, the penalty was set aside and the appeal allowed.
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