Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Page of 4915
Press 'Enter' after typing page number.
981 to 1000 of 98300 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Provisional attachment of cash as proceeds of crime requires a demonstrated nexus between the property and the scheduled offence. Evidence of a double-trip mechanism, supported by the truck driver's statement, showed excise-duty evasion through repeated use of transport documents. The warehouse owner did not independently corroborate the claimed bank withdrawal or receipts from traders; a cash book retained in the owner's custody lacked independent evidentiary value. The absence of bank records, investigative material, and increased declared income established the nexus between the seized cash and illicit country-liquor transactions, so the cash was treated as proceeds of crime and the attachment remained in force.
Provisional attachment of cash as proceeds of crime requires a demonstrated nexus between the property and the scheduled offence. Evidence of a double-trip mechanism, supported by the truck driver's statement, showed excise-duty evasion through repeated use of transport documents. The warehouse owner did not independently corroborate the claimed bank withdrawal or receipts from traders; a cash book retained in the owner's custody lacked independent evidentiary value. The absence of bank records, investigative material, and increased declared income established the nexus between the seized cash and illicit country-liquor transactions, so the cash was treated as proceeds of crime and the attachment remained in force.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
