https://www.taxtmi.com/caselaws?id=120490 A customs house agent is not liable to personal penalty where it took reasonable and timely steps to secure customs examination of export containers and acted bona fide in the regulatory process. The text records that the agent notified the parties, sought a no objection for examination before sailing, and the containers were later recalled and examined without anything objectionable being found. On those facts, the commentary states that penalty is unwarranted where compliance efforts are genuine and the alleged breach is not established on the record. en-us Fri, 01 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120490 A customs house agent is not liable to personal penalty where it took reasonable and timely steps to secure customs examination of export containers and acted bona fide in the regulatory process. The text records that the agent notified the parties, sought a no objection for examination before sailing, and the containers were later recalled and examined without anything objectionable being found. On those facts, the commentary states that penalty is unwarranted where compliance efforts are genuine and the alleged breach is not established on the record. Case-Laws Customs Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120490