https://www.taxtmi.com/caselaws?id=210444 A customs accreditation condition under the Risk Management System was treated as a valid regulatory filter for granting special clearance facilities to compliant importers. The court accepted that excluding importers involved in duty evasion, misdeclaration, suppression, fraud or similar defaults had a rational nexus with the scheme's object of balancing trade facilitation with enforcement, and therefore was not arbitrary or violative of Articles 14 or 19(1)(g). The customs authority was also entitled to seek disclosure of show cause notices, orders and the status of proceedings when verifying eligibility for accreditation, so the communication was held within jurisdiction. en-us Tue, 08 Nov 2011 00:00:00 +0530 Tue, 10 Apr 2012 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210444 A customs accreditation condition under the Risk Management System was treated as a valid regulatory filter for granting special clearance facilities to compliant importers. The court accepted that excluding importers involved in duty evasion, misdeclaration, suppression, fraud or similar defaults had a rational nexus with the scheme's object of balancing trade facilitation with enforcement, and therefore was not arbitrary or violative of Articles 14 or 19(1)(g). The customs authority was also entitled to seek disclosure of show cause notices, orders and the status of proceedings when verifying eligibility for accreditation, so the communication was held within jurisdiction. Case-Laws Customs Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210444