Levy of penalty on CHA and Clearing and forwarding agents - Role ...
Customs House Agents Cleared of Liability for Exporter's Over-Invoicing; Limited Role in Document Filing Highlighted.
October 19, 2023
Case Laws Customs AT
Levy of penalty on CHA and Clearing and forwarding agents - Role restricted to filing of the documents -The contention of the Appellants agreed upon that they cannot be held responsible for over invoicing if any, done by the exporter for the purpose of getting excess drawback. - AT
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