https://www.taxtmi.com/caselaws?id=249107 The tribunal upheld the duty recovery from the appellant as an agent, emphasizing the importance of Customs officials determining the recoverability of duty from the importer before pursuing recovery from the agent. The tribunal highlighted the liability of the agent under Section 147 of the Customs Act and dismissed the appeal, stating that duty not levied or short-levied could be recovered from the agent if deemed unrecoverable from the importer by the Assistant Commissioner or Deputy Commissioner. en-us Wed, 21 May 2014 00:00:00 +0530 Fri, 04 Jul 2014 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249107 The tribunal upheld the duty recovery from the appellant as an agent, emphasizing the importance of Customs officials determining the recoverability of duty from the importer before pursuing recovery from the agent. The tribunal highlighted the liability of the agent under Section 147 of the Customs Act and dismissed the appeal, stating that duty not levied or short-levied could be recovered from the agent if deemed unrecoverable from the importer by the Assistant Commissioner or Deputy Commissioner. Case-Laws Customs Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249107