Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
Page of 4813
Press 'Enter' after typing page number.
3341 to 3360 of 96257 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
