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Assessing Vicarious Liability of Customs House Agents in Duty Evasion: Key Role of Regulation 22, Avoiding Regulation 21 Misuse.

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....Role of CHA in duty evasion - vicarious liability - The entitlement to do the business of CHA is to be tested in a proceedings under Regulation 22 of CHALR, 2014. And Regulation 21 cannot be used as a tool to prevent the CHA from doing business.....

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