Customs House Agents Cleared of Liability for Exporter's Over-Invoicing; Limited Role in Document Filing Highlighted.

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Full Text of the Document

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....Levy of penalty on CHA and Clearing and forwarding agents - Role restricted to filing of the documents -The contention of the Appellants agreed upon that they cannot be held responsible for over invoicing if any, done by the exporter for the purpose of getting excess drawback. - AT....