Customs broker doesn’t require to obtain certificate of bonafide exporter from any officer

Surya Jyoti Global Logistics, Customs Broker Vs Commissioner of Customs, (Airport & General) (CESTAT Delhi) CESTAT Delhi held that Customs broker is not required obtain any “Recommendation” or a certificate from any officer that the exporter is “bonafide”. Accordingly, order alleging violation of regulation 10(n) of CBLR unsustainable. Facts- The Directorate General of Analytics and Risk Management of the Central Board of Excise & Customs (CBEC) conducted an analysis of the GSTIN data and came to the conclusion that certain registrants of the GSTIN who also exported goods were ...