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Customs broker not obliged to do physical address verification of exporter
Case Law Details
- Case Name
- B. K. Clearing Agency Vs Commissioner of Customs (Administration &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 26/04/2023
- Courts
- All CESTAT, CESTAT Kolkata
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B. K. Clearing Agency Vs Commissioner of Customs (Administration & Airport) (CESTAT Kolkata)
CESTAT Kolkata held that customs broker cannot be alleged to have violated Regulation 10(n) for non-existence of the exporter at the address. Customs Broker is no required to carry out physical verification of the address of the exporter to met his obligation under Regulation 10(n).
Facts- On verification, it was found that M/s. S. S. Impex, Hyderabad was not available at the address declared in the IE Code and GSTIN Certificate.
On the basis of the investigation report of SIB, pro...
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