United Cargo Services Vs Commissioner of Customs (Airport & General) (CESTAT Delhi)
CESTAT Delhi held that Customs Brokers Licensing Regulations doesn’t requires the Customs Broker to physically go to the premises of the client to ensure that they are functioning at the premises.
Facts- M/s United Cargo Services is a Customs Broker having license valid up to 11.03.2022 issued by Commissioner of Customs (Airport & General), New Customs House, New Delhi. It is aggrieved by the Order-in-Original dated 11.11.2024 by which its Customs Broker Licence was revoked, its security deposit is forfeited and a penalty of Rs. 50,000/- is imposed on it.
Conclusion- Regulation 10(n) requires Customs Broker [CB] to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN) identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information. So long as the CB can find documents which are independent, reliable and authentic to establish the identity of his client, this obligation stands fulfilled. In addition, under Regulation 10(n) the Customs Broker is required to verify the functioning of the client at the declared address using reliable, independent, authentic documents, data or information. This responsibility again, can be fulfilled using documents or data or information so long as they are reliable, independent and authentic. Nothing in this clause requires the Customs Broker to physically go to the premises of the client to ensure that they are functioning at the premises.
