https://www.taxtmi.com/caselaws?id=392319 Where hazardous waste is illegally imported, the governing rules require the importer to re-export the goods at its own cost within the prescribed period, without first inquiring whether the import was intentional or mistaken. The commentary also notes that penalties may be sustained against the importer where the goods differ from the declaration, but separate penalties on the proprietor are not justified where the proprietary concern and proprietor are treated as one. Penalties on the CHA, freight forwarding agent and G. Card Holder cannot stand absent evidence of knowledge or involvement. en-us Wed, 08 Jan 2020 00:00:00 +0530 Fri, 20 Nov 2020 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392319 Where hazardous waste is illegally imported, the governing rules require the importer to re-export the goods at its own cost within the prescribed period, without first inquiring whether the import was intentional or mistaken. The commentary also notes that penalties may be sustained against the importer where the goods differ from the declaration, but separate penalties on the proprietor are not justified where the proprietary concern and proprietor are treated as one. Penalties on the CHA, freight forwarding agent and G. Card Holder cannot stand absent evidence of knowledge or involvement. Case-Laws Customs Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392319