https://www.taxtmi.com/caselaws?id=126234 A CHA cannot be held liable for aiding and abetting diversion of imported goods, or for failing to report non-compliance, where the record shows only delivery instructions and there is no proof of conscious knowledge, manipulation of transport documents, or participation after clearance. The CHA's duty was treated as ending once delivery was taken by the importer, and there was no requirement to investigate post-clearance transportation arranged by the importer. Failure to intimate a change in constitution was treated as a technical lapse, so revocation of the licence was held disproportionate and the lesser consequence of forfeiture of security was considered sufficient. en-us Wed, 01 Oct 2008 00:00:00 +0530 Sat, 03 Nov 2012 16:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126234 A CHA cannot be held liable for aiding and abetting diversion of imported goods, or for failing to report non-compliance, where the record shows only delivery instructions and there is no proof of conscious knowledge, manipulation of transport documents, or participation after clearance. The CHA's duty was treated as ending once delivery was taken by the importer, and there was no requirement to investigate post-clearance transportation arranged by the importer. Failure to intimate a change in constitution was treated as a technical lapse, so revocation of the licence was held disproportionate and the lesser consequence of forfeiture of security was considered sufficient. Case-Laws Customs Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126234