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🔎 Highlights - Adv. Search ❯
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    Case ID :
    Customs

    Levy of penalty on Customs Broker - Accepting documents without...

    Tribunal Overturns Penalties for Customs Broker in Unauthorized Document Case, Citing Lack of Contraband Knowledge.

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    CustomsApril 5, 2024Case LawsAT

    Levy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited goods. - While the appellants were found to have violated certain Customs Regulations by failing to verify exporter details and accepting documents without proper authorization, the tribunal concluded that they had no knowledge of the contraband concealed in the cartons. As a result, the penalties imposed on the appellants were deemed unjustified and were set aside.

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    ActsIncome Tax
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