https://www.taxtmi.com/caselaws?id=1286 Customs House Agent licensing obligations require due diligence on the correctness of information supplied and on the conformity of documents prepared or presented on behalf of the client. Where the Tribunal found that the agent knew the goods were misdeclared and overvalued to support a fraudulent drawback claim, those findings were treated as factual and not shown to be perverse. On that basis, the penalty was sustained because the agent's knowledge of the misdeclaration and failure to exercise the required diligence brought the conduct within the regulatory breach. en-us Wed, 24 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1286 Customs House Agent licensing obligations require due diligence on the correctness of information supplied and on the conformity of documents prepared or presented on behalf of the client. Where the Tribunal found that the agent knew the goods were misdeclared and overvalued to support a fraudulent drawback claim, those findings were treated as factual and not shown to be perverse. On that basis, the penalty was sustained because the agent's knowledge of the misdeclaration and failure to exercise the required diligence brought the conduct within the regulatory breach. Case-Laws Customs Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1286