CUSTOMS APPEAL NO.K-543 OF 2001, DECIDED ON 12TH MAY, 2004. versus CUSTOMS APPEAL NO.K-543 OF 2001, DECIDED ON 12TH MAY, 2004.
Sections 194, 194A, 207 and 209 Customs Fines, Customs Agent Appellant Order to Impose Fines on Customs, Sales Tax and Central Excise Explanation of Specification and Value of Imported Goods What was the challenge The appellant claimed that he had no knowledge of the actual details of the goods and had filed a bill on the basis of the customs documents ie the invoice and showed the importer the bill of lading provided to the appellant. Nothing was available for. There was some information about the original description of the goods so to say that it had deliberately prepared and filed a registration bill on the basis of false documents, in fact, there was no such address or even charge against the appellant customs agent. Neither was it prepared to prepare the enrollment bill on the basis of the documents provided to them, which was done in this case, the appellant / customs agent cannot be held liable in any way. The importer refuses, unless it is shown in association with him, which was not the case here, the imposition of a fine on the appellant was unreasonable and to this extent the invalid order was set aside.
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