https://www.taxtmi.com/caselaws?id=447746 A customs broker's forfeiture of security deposit and penalty cannot survive where the action is entirely derivative of an importer's alleged misclassification and misdeclaration, and the importer's appeal has already been allowed. The Tribunal treated the broker's liability as dependent on the same underlying allegation and found that once that foundation was set aside in the connected matter, no consequential punishment could be maintained against the broker. The forfeiture and penalty were therefore unsustainable and were set aside. en-us Tue, 02 Jan 2024 00:00:00 +0530 Thu, 04 Jan 2024 09:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447746 A customs broker's forfeiture of security deposit and penalty cannot survive where the action is entirely derivative of an importer's alleged misclassification and misdeclaration, and the importer's appeal has already been allowed. The Tribunal treated the broker's liability as dependent on the same underlying allegation and found that once that foundation was set aside in the connected matter, no consequential punishment could be maintained against the broker. The forfeiture and penalty were therefore unsustainable and were set aside. Case-Laws Customs Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447746