https://www.taxtmi.com/caselaws?id=752954 A customs broker cannot be penalised for alleged regulatory breach unless reliable material proves that the employee acted on its behalf and that the broker failed to supervise. Here, the record did not establish that the employee was acting for the broker in the export transactions, the earlier proceedings did not clearly fix responsibility on the broker, and the allegation that the broker had failed to cancel the H-pass was factually incorrect. The enquiry report also exonerated the broker. On that basis, the penalty and forfeiture were unsustainable and were set aside. en-us Tue, 21 May 2024 00:00:00 +0530 Wed, 22 May 2024 06:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752954 A customs broker cannot be penalised for alleged regulatory breach unless reliable material proves that the employee acted on its behalf and that the broker failed to supervise. Here, the record did not establish that the employee was acting for the broker in the export transactions, the earlier proceedings did not clearly fix responsibility on the broker, and the allegation that the broker had failed to cancel the H-pass was factually incorrect. The enquiry report also exonerated the broker. On that basis, the penalty and forfeiture were unsustainable and were set aside. Case-Laws Customs Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752954