https://www.taxtmi.com/caselaws?id=785416 Liability for short-levied customs duty arising from a clearing agent's substitution and misappropriation was examined; the article explains that where importers bona fide tendered demand drafts in the Collector's name but the CHA misappropriated funds, the culpability for non-payment rests with the CHA and not the importer, and consequent demands and penalties on the importers do not survive. The reasoning stresses deemed payment by tender of demand drafts, misappropriation by the CHA, and the ineffectiveness of forged or diverted bonded procedures to fasten duty or penalties on a bona fide importer. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785416 Liability for short-levied customs duty arising from a clearing agent's substitution and misappropriation was examined; the article explains that where importers bona fide tendered demand drafts in the Collector's name but the CHA misappropriated funds, the culpability for non-payment rests with the CHA and not the importer, and consequent demands and penalties on the importers do not survive. The reasoning stresses deemed payment by tender of demand drafts, misappropriation by the CHA, and the ineffectiveness of forged or diverted bonded procedures to fasten duty or penalties on a bona fide importer. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785416