OFFICE OF THE COMMISSIONER OF CUSTOMS NS-I, III & V
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA
MAHARASHTRA-400707
Public Notice No. 08/2015, Dated: January 22, 2015
SUB: Public Notice No 23/2013 DT. 13.06.2013 Amendment in section 146 & 147 of the Customs Act, 1962-reg.
Attention of all is invited to the Public Notice No. 23/2013 dated 13.06.2013. The last sentence in para 3 of the said public notice reads as below:
“As such, the Customs Brokers (CHAs) are now equally liable for any act or omission when the Customs Broker (CHA) is expressly or impliedly authorized by the owner, importer or exporter of any goods to be his customs Broker(CHA) in respect of such goods for all or any purposes of the Act.”
2. Section 147 is about liability of Principal and Agent. A Customs Broker is per-se not an agent of the importer or exporter. Section 147 will be applicable to a Customs Broker if the Customs Broker is expressly or impliedly authorized by the owner, importer or exporter of any goods to be his agent.
3. In view of above, in Para 3 of Public Notice No. 23/2013 dated 13.06.2013, the words and phrases “his Customs Broker (CHA)”, is substituted by “his agent”.
4. The Public Notice No. 23/2013 dated 13.06.13 stands amended to the above extent.
F.No.S/22-Gen-44/2013-14 AM(I)
Sd/- 22.01.2015
(SEEMA JERE BISHT)
COMMISSIONER OF CUSTOMS,
NS-I, III & V, JNCH
