Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
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Penalty for aiding and abetting import misdeclaration requires proof that the Customs Broker or its G-Card holder had knowledge of, and knowingly participated in, the importer's quantity misdeclaration. Processing import documents and filing Bills of Entry based on documents supplied by the importer does not by itself establish such knowledge. The notes state that, without corroborative evidence of prior knowledge or conscious assistance in duty evasion, penalty under Section 112(a)(ii) cannot be sustained; the penalties were therefore set aside with consequential relief.
Penalty for aiding and abetting import misdeclaration requires proof that the Customs Broker or its G-Card holder had knowledge of, and knowingly participated in, the importer's quantity misdeclaration. Processing import documents and filing Bills of Entry based on documents supplied by the importer does not by itself establish such knowledge. The notes state that, without corroborative evidence of prior knowledge or conscious assistance in duty evasion, penalty under Section 112(a)(ii) cannot be sustained; the penalties were therefore set aside with consequential relief.
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