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Customs - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Levy of penalty on Customs Broker - no case is made out that the ...

Case Laws     Customs

October 20, 2020

Levy of penalty on Customs Broker - no case is made out that the appellant CB have knowingly allowed the alleged mis-declaration by their client. It is established principle of law that mere facilitation without knowledge of consequences, would not amount to abetting an offence. - AT

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