https://www.taxtmi.com/caselaws?id=244029 A Customs House Agent's reporting obligation under the licensing regulations arises only when non-compliance is known or apparent; once goods have been lawfully cleared and delivered as instructed, the agent's responsibility for that clearance ends. On the facts discussed, the Tribunal's finding that the goods were delivered according to the importer's instructions was supported by contemporaneous evidence and was not perverse. The later enquiry into the transport address did not displace that finding, and no material showed that the agent knew, or had reason to suspect, misuse of the advance licence. No continuing duty to inform Customs was therefore established, and revocation of the licence could not be sustained on those facts. en-us Mon, 12 Aug 2013 00:00:00 +0530 Sat, 15 Feb 2014 16:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244029 A Customs House Agent's reporting obligation under the licensing regulations arises only when non-compliance is known or apparent; once goods have been lawfully cleared and delivered as instructed, the agent's responsibility for that clearance ends. On the facts discussed, the Tribunal's finding that the goods were delivered according to the importer's instructions was supported by contemporaneous evidence and was not perverse. The later enquiry into the transport address did not displace that finding, and no material showed that the agent knew, or had reason to suspect, misuse of the advance licence. No continuing duty to inform Customs was therefore established, and revocation of the licence could not be sustained on those facts. Case-Laws Customs Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244029