https://www.taxtmi.com/caselaws?id=785416 Customs duty payment by demand draft or cheque is treated as made on the date of bona fide tender. Where a Customs House Agent substitutes imported goods or misuses payment instruments, responsibility may attach to the agent rather than to an importer that tendered payment in favour of Customs. The analysis treats the agent as potentially liable for wrongful acts connected with clearance and payment, while protecting the importer absent wilful duty evasion. Duty demands and penalties against an importer are described as unsustainable where they arise solely from the agent's misfeasance and the adjudication fails to address the tendered demand drafts. 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 Customs duty payment by demand draft or cheque is treated as made on the date of bona fide tender. Where a Customs House Agent substitutes imported goods or misuses payment instruments, responsibility may attach to the agent rather than to an importer that tendered payment in favour of Customs. The analysis treats the agent as potentially liable for wrongful acts connected with clearance and payment, while protecting the importer absent wilful duty evasion. Duty demands and penalties against an importer are described as unsustainable where they arise solely from the agent's misfeasance and the adjudication fails to address the tendered demand drafts. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785416