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 hand

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