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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Levy of penalty - mis-conduct and moral turpitude - Customs ...

Case Laws     Customs

August 30, 2023

Levy of penalty - mis-conduct and moral turpitude - Customs Broker License - It is noted that it was imperative for the appellant to have with greater sincerity and due care taken measures to abide by the summons issued. This is all the more, relevant for them as they are a licensed Customs Broker and thus in a way being an extended arm of the department and an important interphase with the trading (importing and exporting) community, they had to be more vigilant and demonstrative in their actions and conduct. - Amount of penalty reduced - AT

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