https://www.taxtmi.com/caselaws?id=427811 A customs broker was held liable under Section 114(1) of the Customs Act, 1962 because its act or omission, including an employee's admitted mistake in handing over shipping bills without ensuring proper customs clearance, rendered the goods liable to confiscation under Section 113. The argument that liability was excluded because the Customs Brokers Licensing Regulations, 2004 contain their own penalty regime was rejected, as those regulations do not bar action under the Customs Act. Prior authorities were found distinguishable on their facts, and the broker was treated as ible for the acts and omissions of its employees under paragraph 13(12) of the regulations. The reduced penalty was affirmed. en-us Thu, 15 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427811 A customs broker was held liable under Section 114(1) of the Customs Act, 1962 because its act or omission, including an employee's admitted mistake in handing over shipping bills without ensuring proper customs clearance, rendered the goods liable to confiscation under Section 113. The argument that liability was excluded because the Customs Brokers Licensing Regulations, 2004 contain their own penalty regime was rejected, as those regulations do not bar action under the Customs Act. Prior authorities were found distinguishable on their facts, and the broker was treated as ible for the acts and omissions of its employees under paragraph 13(12) of the regulations. The reduced penalty was affirmed. Case-Laws Customs Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427811