Customs broker liable for the act of employees

Meghna Clearing and Forwarding P. Ltd Vs Commissioner of Customs (CESTAT Mumbai)

In the present case the concern clerk admitted his mistake and sought for a lenient view in the matter. As per Section 58 of the Indian Evidence Act facts admitted by the parties or their agents are not required to be proved in any proceedings. In this regard in citing judicial decisions reported in 2007 (212) ELT 112 (Tri.-Bang.) in the case of A.S. Gopinath Vs. Commissioner of Customs, Cochin learned Counsel for the Appellant had argued that

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