https://www.taxtmi.com/article/detailed?id=17399 Customs Broker liability for import undervaluation depends on the broker's own conduct, involvement and diligence, not solely on the importer's declaration. Penalty liability and penalty quantum are distinct inquiries. A prior request for first-check examination before assessment may evidence bona fide conduct by bringing the goods to the Department's notice, although it does not automatically prevent penalty. Documented compliance, including client advice, examination requests, correspondence and checklists, may materially influence the assessment of culpability and proportionality of penalty. en-us Mon, 14 Sep 2026 08:32:52 +0530 Mon, 14 Sep 2026 08:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17399 Customs Broker liability for import undervaluation depends on the broker's own conduct, involvement and diligence, not solely on the importer's declaration. Penalty liability and penalty quantum are distinct inquiries. A prior request for first-check examination before assessment may evidence bona fide conduct by bringing the goods to the Department's notice, although it does not automatically prevent penalty. Documented compliance, including client advice, examination requests, correspondence and checklists, may materially influence the assessment of culpability and proportionality of penalty. Articles Customs - Import - Export - SEZ Mon, 14 Sep 2026 08:32:52 +0530 https://www.taxtmi.com/article/detailed?id=17399