Agent represents his principal and until and unless any direct evidence is attributed against agent or when Dept. 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.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2020 | MESSRS K.B. CORPORATION AND ANOTHER Vs THE DEPUTY COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER |
Income Tax Ordinance (XLIX of 2001) 140, 148, 162, 162(1), 228 |
Mis-declaration/ Liability of agent |