https://www.taxtmi.com/caselaws?id=354224 Penalty under Regulation 22 of the Customs Broker Regulations, 2013 was held unsustainable where the alleged contravention was attributed to an employee and there was no evidence that the customs broker or its director was actively involved in or aware of the use of forged documents. The record showed attempts to obtain the required NOC, the false documents originated from another agent, and the later issuance of NOC by FSSAI supported the absence of deliberate misconduct. With no proof of revenue implication or knowledge of the illegal act, mere inability to control employees did not justify penal action, and the penalty was set aside. en-us Wed, 22 Nov 2017 00:00:00 +0530 Mon, 22 Jan 2018 08:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354224 Penalty under Regulation 22 of the Customs Broker Regulations, 2013 was held unsustainable where the alleged contravention was attributed to an employee and there was no evidence that the customs broker or its director was actively involved in or aware of the use of forged documents. The record showed attempts to obtain the required NOC, the false documents originated from another agent, and the later issuance of NOC by FSSAI supported the absence of deliberate misconduct. With no proof of revenue implication or knowledge of the illegal act, mere inability to control employees did not justify penal action, and the penalty was set aside. Case-Laws Customs Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354224