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A Customs Broker cannot be penalised for an exporter's misdeclaration unless the record shows knowledge, collusion, or a failure of due diligence under the Licensing Regulations. Here, the Tribunal found that the broker had obtained KYC documents, the branch-in-charge stated it had no knowledge of sugar being concealed in bags declared as raw rice, and the incorrect affidavit was only a clerical error. As there was no admissible evidence that the broker failed to advise the client or verify the information, the alleged violations of Regulations 10(d), 10(e) and 10(n) were unsustainable and the penalty was set aside.
A Customs Broker cannot be penalised for an exporter's misdeclaration unless the record shows knowledge, collusion, or a failure of due diligence under the Licensing Regulations. Here, the Tribunal found that the broker had obtained KYC documents, the branch-in-charge stated it had no knowledge of sugar being concealed in bags declared as raw rice, and the incorrect affidavit was only a clerical error. As there was no admissible evidence that the broker failed to advise the client or verify the information, the alleged violations of Regulations 10(d), 10(e) and 10(n) were unsustainable and the penalty was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
