Customs Broker not responsible if client fails to inform authorities post moving to new premises

Akanksha Global Logistics Pvt Ltd Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client. Thus, customs broker cannot be held responsible if client moves to new premises and doesn’t inform authorities. Facts- The appellant had a Customs Broker licence valid up to 05.06.2024 issued by the Commissioner of Customs (Airport & General), New Delhi. A communication dated 17.08.2020 was received by the Commissioner from the Joint Director, Directorate General of Analytics a...