https://www.taxtmi.com/caselaws?id=360167 A customs broker may be held responsible for forged invoices and related misdeclaration where its employee files bills of entry on that basis. The text states that forged documents were used to describe goods wrongly and undervalue imports, apparently to bypass import-licence requirements and avoid proper customs examination. It emphasises that a broker must supervise employees and act as an extended arm of the Customs Department, so responsibility cannot be avoided by blaming an employee alone when the record shows acts of omission and commission. On that basis, the contraventions under the Customs Brokers Licensing Regulations, 2013 were stated to be proved, attracting revocation of licence, forfeiture of security deposit and blacklisting. en-us Tue, 08 May 2018 00:00:00 +0530 Thu, 29 Aug 2019 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360167 A customs broker may be held responsible for forged invoices and related misdeclaration where its employee files bills of entry on that basis. The text states that forged documents were used to describe goods wrongly and undervalue imports, apparently to bypass import-licence requirements and avoid proper customs examination. It emphasises that a broker must supervise employees and act as an extended arm of the Customs Department, so responsibility cannot be avoided by blaming an employee alone when the record shows acts of omission and commission. On that basis, the contraventions under the Customs Brokers Licensing Regulations, 2013 were stated to be proved, attracting revocation of licence, forfeiture of security deposit and blacklisting. Case-Laws Customs Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360167