https://www.taxtmi.com/caselaws?id=122119 A 22-day delay in filing the appeal was condoned because the delay was explained by misplacement of the impugned order in counsel's office, with surrounding circumstances showing diligence rather than indifference. On the merits, the customs house agent had acted without verifying the real exporter or the antecedents of the goods, facilitated export work for a stranger, and functioned as a benami for the real exporters in an attempted export of prohibited red sanders. Those findings justified liability under the Customs Act and action under the CHA licensing regulations, so the penalty, suspension of licence, and forfeiture of security deposit were upheld. en-us Tue, 17 Oct 2006 00:00:00 +0530 Wed, 08 Aug 2012 16:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122119 A 22-day delay in filing the appeal was condoned because the delay was explained by misplacement of the impugned order in counsel's office, with surrounding circumstances showing diligence rather than indifference. On the merits, the customs house agent had acted without verifying the real exporter or the antecedents of the goods, facilitated export work for a stranger, and functioned as a benami for the real exporters in an attempted export of prohibited red sanders. Those findings justified liability under the Customs Act and action under the CHA licensing regulations, so the penalty, suspension of licence, and forfeiture of security deposit were upheld. Case-Laws Customs Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122119