Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Knowing facilitation of diversion of duty-free imported goods from premises specified in Advance Authorisation conditions attracted penalty under Section 112(b) of the Customs Act. The Tribunal noted that the importer admitted diversion and partial duty payment, and that sales tax delivery notes handed to the appellant, including a copy given to the truck driver, showed awareness that the goods were being moved for sale contrary to the authorisation terms. On these facts, the goods were liable to confiscation and the appellant's aiding and abetting of their transport to unauthorised premises justified the penalty.
Knowing facilitation of diversion of duty-free imported goods from premises specified in Advance Authorisation conditions attracted penalty under Section 112(b) of the Customs Act. The Tribunal noted that the importer admitted diversion and partial duty payment, and that sales tax delivery notes handed to the appellant, including a copy given to the truck driver, showed awareness that the goods were being moved for sale contrary to the authorisation terms. On these facts, the goods were liable to confiscation and the appellant's aiding and abetting of their transport to unauthorised premises justified the penalty.
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