https://www.taxtmi.com/caselaws?id=125576 A Customs House Agent was found not liable to penalty under Section 112(a) of the Customs Act, 1962 where it filed the bill of entry and facilitated clearance on the basis of import documents and bank guarantees furnished by the importer. The record showed no material that the agent knew or had reason to believe the guarantees were fake, and no commission or omission was established against it. The importer had represented himself as the proprietor and signed the bill of entry, which was treated as sufficient authorisation; responsibility ended when the goods were handed over to the transporter after clearance. en-us Thu, 13 Aug 2009 00:00:00 +0530 Fri, 26 Oct 2012 15:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125576 A Customs House Agent was found not liable to penalty under Section 112(a) of the Customs Act, 1962 where it filed the bill of entry and facilitated clearance on the basis of import documents and bank guarantees furnished by the importer. The record showed no material that the agent knew or had reason to believe the guarantees were fake, and no commission or omission was established against it. The importer had represented himself as the proprietor and signed the bill of entry, which was treated as sufficient authorisation; responsibility ended when the goods were handed over to the transporter after clearance. Case-Laws Customs Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125576