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Case Law Details

Case Name : Akanksha Global Logistics Pvt Ltd Vs Commissioner (CESTAT Delhi)
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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

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