Who is potentially liable for underpaid customs duty

The ABF recently demanded underpaid customs duty directly from a customs broker rather than the importer.  This raised the important issue of when will a party other than the importer of record be liable for customs duty.  Equally important, what can logistics professionals do to protect against an unexpected duty bill? 

CGT Law authored an article on this issue for the current edition of Across Borders (pg 60) or view at cgtlaw.com.au