Customs broker not obliged to do physical address verification of exporter

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 a

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