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Regulation 10(n) not mandate Customs Broker to physically verify address correctness
Case Law Details
- Case Name
- Sinha Shipping Agency Vs Commissioner of Customs (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Sinha Shipping Agency Vs Commissioner of Customs (CESTAT Kolkata)
Introduction: In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed the compliance of Sinha Shipping Agency, a Customs Broker, with Regulation 10 (n) of the Customs Broker Licensing Regulations, 2018 (CBLR). The case, titled “Sinha Shipping Agency vs Commissioner of Customs,” delves into the obligations of a Customs Broker regarding the verification of client information, specifically the correctness of the importer’s address.
Detailed Analysis: The appeal stems f...
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