https://www.taxtmi.com/caselaws?id=448285 CESTAT New Delhi upheld revocation of customs broker's license, forfeiture of security deposit, and penalty imposition. The CB's employee fabricated documents to avoid assessment of under-valued imported goods. The tribunal held the CB vicariously liable for employee's actions, rejecting the defense of lack of knowledge. The CB failed supervisory duties under Regulation 13(12) despite being well-educated and employing a recently-hired staff member. The tribunal emphasized that document forgery/fabrication warrants serious punishment regardless of whether benefits accrued to the CB, upholding all penalties as proportionate to the violation. en-us Tue, 09 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 22:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448285 CESTAT New Delhi upheld revocation of customs broker's license, forfeiture of security deposit, and penalty imposition. The CB's employee fabricated documents to avoid assessment of under-valued imported goods. The tribunal held the CB vicariously liable for employee's actions, rejecting the defense of lack of knowledge. The CB failed supervisory duties under Regulation 13(12) despite being well-educated and employing a recently-hired staff member. The tribunal emphasized that document forgery/fabrication warrants serious punishment regardless of whether benefits accrued to the CB, upholding all penalties as proportionate to the violation. Case-Laws Customs Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448285