Liability of agent

Agent represents his principal and until and unless any direct evidence is attributed against agent or when department is not able to prove any criminal intent on his part, he cannot be penalized under the general provision of the Customs Act, 1969, unless he violates the governing conditions of his license.

Deputy Collector of Customs, later on, considered that vehicle was assessed under wrong PCT classification and attracted higher rate of duty and taxes; show-cause notice was issued and order-in-original was passed

Collector of Customs (Appeals) dismissed the appeal being barred by time

Validity

Deputy Collector of Customs having passed assessment and clearance orders, could not issue show-cause notice or pass order-in-original against importer's Clearing Agent for the negligence and lapses on his part

No charge of mis-declaration in material particulars was visible from the documents

Order was completely silent with regards to either willful act, negligence or default on the part of the Clearing Agent

Examination and assessment orders had been passed by Customs Officers without any influence of Clearing Agent

Appellate Tribunal annulled the show-cause notice and set aside the orders passed by customs authorities.

Agent was responsible to fill various columns of bill-of-entry in a proper manner and neglect to do so would amount to wilful neglect which would make him liable for duty which was not levied or short levied.