Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Page of 4821
Press 'Enter' after typing page number.
6601 to 6620 of 96408 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
