https://www.taxtmi.com/caselaws?id=32403 A customs house agent was held liable for failing to advise the client and report obvious non-compliance where export documents misdeclared an antique Buddha idol and other articles as plastic goods. The court accepted concurrent factual findings that the agent had inspected and documented the consignment, could have noticed the true nature of the goods on prima facie examination, and breached clause 13(d) of the Customs House Agents Licensing Regulations, 2004. As no perversity was shown in those findings, interference was not warranted and the reduced penalty sustained by the revisional authority was confirmed. en-us Fri, 14 Nov 2008 00:00:00 +0530 Fri, 13 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32403 A customs house agent was held liable for failing to advise the client and report obvious non-compliance where export documents misdeclared an antique Buddha idol and other articles as plastic goods. The court accepted concurrent factual findings that the agent had inspected and documented the consignment, could have noticed the true nature of the goods on prima facie examination, and breached clause 13(d) of the Customs House Agents Licensing Regulations, 2004. As no perversity was shown in those findings, interference was not warranted and the reduced penalty sustained by the revisional authority was confirmed. Case-Laws Customs Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32403