https://www.taxtmi.com/caselaws?id=386264 A Customs Broker may be held liable where it fails to exercise due diligence in verifying the importer, properly supervise its authorised representative, and act promptly on irregularities. On the facts recorded, the importer was fictitious, the declared address was false, and the seized goods were diverted from Customs custody to a private godown; corroborated statements and documents linked the broker's representative and associate to that diversion. The regulatory breaches were treated as grave, and proportionality did not prevent revocation of the licence and forfeiture of security in the circumstances. en-us Fri, 20 Sep 2019 00:00:00 +0530 Thu, 27 Feb 2020 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386264 A Customs Broker may be held liable where it fails to exercise due diligence in verifying the importer, properly supervise its authorised representative, and act promptly on irregularities. On the facts recorded, the importer was fictitious, the declared address was false, and the seized goods were diverted from Customs custody to a private godown; corroborated statements and documents linked the broker's representative and associate to that diversion. The regulatory breaches were treated as grave, and proportionality did not prevent revocation of the licence and forfeiture of security in the circumstances. Case-Laws Customs Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386264