Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty

Star CHA Management Services LLP Vs Commissioner of Customs (CESTAT Delhi)

Regulation 13 of the CBLR, 2013 lays down that the change of constitution of a Customs Broker needs to be communicated within 60 days from the date of such change for the grant of license under Regulation 7. In the instant case, the change was made on 11.12.2014 but it was reported only on 10.10.2018 after a considerable delay. In view of above, there is a clear violation of CBLR, 2013 under which the appellant was licensed. As mere wrong mention of t

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