https://www.taxtmi.com/highlights?id=96282 Liability for short-levied customs duty arising from a Customs House Agents substitution and misappropriation was examined; where importers bona fide tendered payment by demand drafts to their CHA and documentary bank evidence supported that tender, liability for unpaid duty and penalties was attributed to the CHAs misconduct and not to the importers, resulting in annulment of the demand and penalties. The consequences of forged or substituted Bills of Entry, misappropriation of deposit accounts, and implications for MODVAT/central excise credit claims and supervision of bonded procedures were addressed as collateral issues. en-us Fri, 23 Jan 2026 09:11:01 +0530 Fri, 23 Jan 2026 09:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96282 Liability for short-levied customs duty arising from a Customs House Agents substitution and misappropriation was examined; where importers bona fide tendered payment by demand drafts to their CHA and documentary bank evidence supported that tender, liability for unpaid duty and penalties was attributed to the CHAs misconduct and not to the importers, resulting in annulment of the demand and penalties. The consequences of forged or substituted Bills of Entry, misappropriation of deposit accounts, and implications for MODVAT/central excise credit claims and supervision of bonded procedures were addressed as collateral issues. Highlights Customs Fri, 23 Jan 2026 09:11:01 +0530 https://www.taxtmi.com/highlights?id=96282