A Chau (鴉洲) is an island in the inner most of Starling Inlet in the north-eastern New Territories of Hong Kong. It is under the administration of North District. The island falls within the Closed Area. [[ == == Starling Inlet or Sha Tau Kok Hoi (æ²™é 角海) is a harbour in northeast New Territories, Hong Kong. ... A major road, Kwong Fuk Road in Tai Po, a town in the New Territories. ... North District (北區) is the northernmost district of the 18 districts of Hong Kong. ... The Closed Area (Chinese: 邊境ç¦å€) is a 28-km² area in Hong Kong along the border with mainland China. ...
As a result of missing that deadline, Chaus stands to lose well over $100,000, with no chance of demonstrating that the assessment was too high, since the CCRA's re-determination doubled the value for duty of the imported goods.
During that period, Chaus, that had long ago ceased Canadian operations, sought professional advice from Ernst and Young LLP; through that firm, it notified the Commissioner of the grounds for its request for a further re-determination, although it held off filing the B-2 form until two months later.
Chaus admits that, when it made its request for a further re-determination in September 2002, it could not meet this statutory requirement.
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