Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Penalty under Section 112(a)(ii) of the Customs Act was held unsustainable against a courier agent where the record did not establish knowledge of the importer's mis-declaration. The Tribunal noted that earlier proceedings, including a separate notice for revocation of the courier licence, had been dropped on the same factual basis that the appellant was not shown to be involved in or aware of the mis-declaration. In the absence of that requisite culpability, penal liability could not attach, and the penalty was set aside with consequential relief.
Penalty under Section 112(a)(ii) of the Customs Act was held unsustainable against a courier agent where the record did not establish knowledge of the importer's mis-declaration. The Tribunal noted that earlier proceedings, including a separate notice for revocation of the courier licence, had been dropped on the same factual basis that the appellant was not shown to be involved in or aware of the mis-declaration. In the absence of that requisite culpability, penal liability could not attach, and the penalty was set aside with consequential relief.
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