https://www.taxtmi.com/caselaws?id=427499 Customs Broker liability was sustained where the broker filed the Bill of Entry on third-party documents without adequate verification of the importer's identity, address, or GST particulars, and the transaction involved undeclared and counterfeit goods. The Customs Act penalty under Section 112(a) was held maintainable because a broker's conduct that facilitates misdeclaration or clearance of prohibited goods does not escape liability under the licensing regime. However, the quantum was moderated on proportionality grounds, taking account of the separate penalty already imposed under the Customs Brokers Licensing Regulations, 2018, and the penalty was reduced. en-us Thu, 08 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427499 Customs Broker liability was sustained where the broker filed the Bill of Entry on third-party documents without adequate verification of the importer's identity, address, or GST particulars, and the transaction involved undeclared and counterfeit goods. The Customs Act penalty under Section 112(a) was held maintainable because a broker's conduct that facilitates misdeclaration or clearance of prohibited goods does not escape liability under the licensing regime. However, the quantum was moderated on proportionality grounds, taking account of the separate penalty already imposed under the Customs Brokers Licensing Regulations, 2018, and the penalty was reduced. Case-Laws Customs Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427499