https://www.taxtmi.com/caselaws?id=775719 The HC held that the importer cannot be held liable under Section 147(2) of the Customs Act for the wrongful acts of their agent when the importer has demonstrated bona fide conduct by producing demand drafts for payments. The Tribunal's finding that the agent engaged in malafide activities was noted, but the appellant's attempt to impose duty liability on the importer was rejected. Since the appellant's substantial questions of law were factual in nature and favored the respondents, the HC dismissed the appeal, upholding the order of the Customs Excise & Service Tax Appellate Tribunal. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775719 The HC held that the importer cannot be held liable under Section 147(2) of the Customs Act for the wrongful acts of their agent when the importer has demonstrated bona fide conduct by producing demand drafts for payments. The Tribunal's finding that the agent engaged in malafide activities was noted, but the appellant's attempt to impose duty liability on the importer was rejected. Since the appellant's substantial questions of law were factual in nature and favored the respondents, the HC dismissed the appeal, upholding the order of the Customs Excise & Service Tax Appellate Tribunal. Case-Laws Customs Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775719