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2018 (11) TMI 580 - AT - CustomsPenalty u/s 112 and 114AA of CA - failure to carry out due diligence in establishing bona fide of importer and failure to produce the importer for cross examination by Customs Authorities - Held that:- The Customs Brokers are temporarily engaged by the companies or firms for assisting them in processing of documents and assessments of goods for clearance after import or for clearance for the purpose of export. The said regulations and other provisions of the Customs Act that the obligations and responsibility of the Customs Brokers end once the goods are examined by Customs Authorities and orders for “out of charge” are issued and the goods are cleared from the control of Customs on importation. It is not free from doubt that when the goods were cleared from customs control they were not Velvet Fabric but they were Knitted Polyester Fabric as declared by the importer. Penalty set aside - appeal allowed - decided in favor of appellant.
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