Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
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Levy of penalty on customs broker - The Customs Broker has a very important position and has to safeguard the interest of both the importer and the Customs - The Regulation is intended to make the clearance of export and import in a hassle-free manner for both importer/exporter and the customs. The trust embedded in the Customs Broker who has been issued a licence cannot be used in a negligent manner so as to permit undeclared / prohibited goods in large quantities. - AT
Levy of penalty on customs broker - The Customs Broker has a very important position and has to safeguard the interest of both the importer and the Customs - The Regulation is intended to make the clearance of export and import in a hassle-free manner for both importer/exporter and the customs. The trust embedded in the Customs Broker who has been issued a licence cannot be used in a negligent manner so as to permit undeclared / prohibited goods in large quantities. - AT
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