Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.

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....Importers using transferable duty credit scrips through authorised customs clearance agents remain responsible for acts performed within the agent's authority when they retain the resulting duty benefit. Bona fide purchaser protection requires good faith and reasonable verification of a scrip's genuineness, validity and available credit; caveat emptor places that due-diligence burden on the importer. Incorrect Bill of Entry declarations and failure to investigate irregular clearance arrangements undermine that protection. Natural justice requires demonstrable prejudice: non-production of original scrips or denial of cross-examination does not invalidate proceedings where independent entitlement, transaction and investigation evidence establ.........