https://www.taxtmi.com/caselaws?id=105684 Settlement proceedings require a full and true disclosure of the correct duty liability before immunity can be granted; where the applicant confines disclosure to fewer consignments than those covered by authenticated investigative material, full immunity is unavailable and only limited relief may follow. Authenticated Hong Kong Customs documents may be relied on to determine customs duty, and where direct evidence exists for some consignments, comparable values may reasonably be extended to similar consignments from the same supplier. The document affirms that foreign customs records obtained through official channels can support valuation and fixation of duty liability in customs settlement matters. en-us Wed, 07 Aug 2002 00:00:00 +0530 Wed, 07 Mar 2012 11:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105684 Settlement proceedings require a full and true disclosure of the correct duty liability before immunity can be granted; where the applicant confines disclosure to fewer consignments than those covered by authenticated investigative material, full immunity is unavailable and only limited relief may follow. Authenticated Hong Kong Customs documents may be relied on to determine customs duty, and where direct evidence exists for some consignments, comparable values may reasonably be extended to similar consignments from the same supplier. The document affirms that foreign customs records obtained through official channels can support valuation and fixation of duty liability in customs settlement matters. Case-Laws Customs Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105684