https://www.taxtmi.com/caselaws?id=121870 A Custom House Agent was found not to have established breach of the authorization requirement where authorization had been taken from the group company dealing with the importers and the importers had not disputed the role. The duty under the compliance-reporting obligation was breached because the agent knew the purchase order was required, allowed clearance to proceed, and failed to alert customs officers to the non-production of the document. The alleged duty to ensure all prepared or presented documents conformed to the relevant orders was not proved, as the record did not justify fastening liability on the agent alone. On the proved findings, cancellation of the licence could not be sustained and was set aside. en-us Wed, 09 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 18:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121870 A Custom House Agent was found not to have established breach of the authorization requirement where authorization had been taken from the group company dealing with the importers and the importers had not disputed the role. The duty under the compliance-reporting obligation was breached because the agent knew the purchase order was required, allowed clearance to proceed, and failed to alert customs officers to the non-production of the document. The alleged duty to ensure all prepared or presented documents conformed to the relevant orders was not proved, as the record did not justify fastening liability on the agent alone. On the proved findings, cancellation of the licence could not be sustained and was set aside. Case-Laws Customs Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121870