A Customs Broker gives advice to importers about minimum Customs acceptable valuation for the product. Importer involved in under valuation and hawala transfers. Is CB also party to the Crime?

Giving advice to importers that the Customs has fixed a bench mark of valuation "per weight basis" does not make him an accomplice in the act of undervaluation. The Commissioner should verify first that whether such a practice existed. And if it did, how were Customs authorities was allowing it. The statement of importer that they were paying clearing charges and agency charges to him does not implicate CB in the undervaluation, unless supported by corroborative evidence.

CROWN LIFTERS VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI - CESTAT MUMBAI -decided on 24-06-2015

#Customs Law Quick Bites-6