Customs Brokers Not Required to Verify Transactions Beyond Provided Documents

Kismat Clearing Agency Vs Commissioner of Customs (General) (CESTAT Mumbai) Customs Brokers are not obligated to authenticate transactions beyond provided documents unless discrepancies are evident. The Tribunal partially upheld the impugned order, reducing penalties and affirming partial forfeiture of security deposits. M/s Kismat Clearing Agency, a licensed Customs Broker, appealed against the Order-in-Original CAO No. 84/2013/CAC/CC(G)/PKA-CHA issued by the Commissioner of Customs (General), Mumbai. The case arose from allegations that the agency facilitated the mis-declaration of imported ...