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Falcon India vs Commissioner, Customs-New Delhi ... on 21 March, 2022

28. Judicial precedents including Commissioner vs. Sri Manjunatha Cargo Pvt. Ltd. and Falcon India vs. Commissioner of Customs-New Delhi have reiterated the principle that Customs Brokers must not merely act as passive agents relying on client declarations but must perform independent verification, especially when red flags are present. In the present matters, such due diligence is conspicuously absent.
Custom, Excise & Service Tax Tribunal Cites 33 - Cited by 0 - D Gupta - Full Document
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