Levy of penalty - appellant as the Customs Broker was ...

Customs Broker Not Liable for Employee Actions in Overvaluation Case; Tribunal Overturns Penalties.

February 12, 2024

Case Laws Customs AT

Levy of penalty - appellant as the Customs Broker was vicariously responsible for the actions of his employees or not - export consignment was highly overvalued - The Tribunal noted that the appellant was not involved in filing the incorrect shipping bills and had no knowledge of them. Consequently, the penalties imposed under Sections 114 and 117 of the Customs Act were deemed unjustifiable.

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Levy of penalty - appellant as the Customs Broker was ...

Customs Broker Not Liable for Employee Actions in Overvaluation Case; Tribunal Overturns Penalties.

February 12, 2024

Case Laws Customs AT

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