FINAL RULING LEAVE KOREAN COMMUNITY SERVICE VS CG TRA NEW
The applicant satisfied all six legal criteria for leave to apply for judicial review, including establishment of a prima facie case, sufficient interest, timely filing, decision by a public body, exhaustion of remedies, and good faith. The compounding order is final and unappealable, making judicial review the appropriate remedy.
Source excerpt
- Leave for judicial review
- Certiorari
- Mandamus
- Compounding of offences
- Tax administration
- Customs management