Law: Customs Act, 1969

Section: 209

(a) Customs Act (IV of 1969)---S. 209---Principal and agent---Liability---Within the framework of S.209 of the Customs Act, 1969, an agent represents the principal or the importer or an exporter, and accordingly for all his acts including making of statement and for submission of documents, the principal is responsible---Agent could be held liable for a criminal act under the relevant provisions of law or for misconduct under the governing, rules relating to Licensing of Agents. (b) Customs Act (IV of 1969)--- ----S. 209---Principal and agent---Collusion liability of agent with the principal---Standard of proof---Agent was charged on an. assumed collusion with the exporter/principal---No linkage between the actions of the agent and that of his principal was established ---Validity-- Collusion means an agreement or understanding between the parties to make someone believe in the existence of a truth which the parties know to be in non-existent---Use of the word "collusion" suggested that a person knew what he was about and that he did it secretly or fraudulently---Standard of proof required for the proceedings which were criminal in nature was that beyond all reasonable doubt the culprit be found to be linked with the crime committed---If that is not there, then the action of the concerned Authorities would be without jurisdiction, illegal void and ab initio wrong. (c) Customs Act (IV of 1969)--- ----S. 32---Sea Customs Act (VIII of 1878), S.39---Penal Code (XLV of 1860), S.26---Untrue statement, error, etc.---Mens rea---Reason to believe---Explanations and principles. (d) Customs Act (IV of 1969)--- ----S. 209---Principal and agent---Liability---Fraudulent transaction and misdeclaration---Exporter was accordingly penalised and punished--­Agent of the exporter was also held guilty of the same offences as those of the exporter and was imposed heavy penalties---Department contended that the agent/appellant, after obtaining permission for making an amendment in the shipping bill, filed a new bill of export rather than amending the same, and this act of the agent/appellant cast a shadow of doubt regarding his conduct---Validity---No direct role could be attributed…

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