Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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The Tribunal held that a school building constructed on leased land was liable to attachment because the material showed that an unlawful organisation had donated the funds used by the educational trust, and a substantial part of those tainted funds went into construction. The asset therefore bore the character of proceeds of crime. The trust not being declared unlawful, and the appellant not being an accused in the scheduled offence, did not prevent attachment when the property was created from tainted funds. The lease termination soon after provisional attachment was also treated as indicative of complicity. The attachment was sustained and the appeal was dismissed.
The Tribunal held that a school building constructed on leased land was liable to attachment because the material showed that an unlawful organisation had donated the funds used by the educational trust, and a substantial part of those tainted funds went into construction. The asset therefore bore the character of proceeds of crime. The trust not being declared unlawful, and the appellant not being an accused in the scheduled offence, did not prevent attachment when the property was created from tainted funds. The lease termination soon after provisional attachment was also treated as indicative of complicity. The attachment was sustained and the appeal was dismissed.
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