Penalty Imposed on Importer for Violating Conditions on Canadian Green Peas; Deterrent Fine Added by Commissioner.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Release of absolutely Confiscated Imported goods - levy of penalty - Canadian Green Peas - looking into the facts of the case that the appellant is a regular importer; is aware of the law and procedures regarding imports; has violated more than one condition of import, the interest of justice will be met if a deterrent redemption fine is imposed, in addition to the penalty already imposed by the Commissioner. - AT....


TaxTMI