Continuous surveillance of client by customs broker is not mandate under regulation 10(n)

Mauli Worldwide Logistics Vs Commissioner, Customs-New Delhi (Airport And General) (CESTAT Delhi) The responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client. Once the verification is done requirement of regulation 10(n) is satisfied. Facts- DGARM analysed the data and identified risky exporters involved in execution of frauds. DGARM noted that these exporters were handled by certain customs brokers including appellant. Accordingly, the Commissioner issued a show cause notice to the appellant. The Inquiry Officer found that t...