Proceedings against CHA not justified as CHA not required to verify genuineness of IE code of client

Akansha Logistics Vs Commissioner of Customs Airport & General (CESTAT Delhi)

CESTAT Delhi held that initiation of proceedings against customs broker for violation of regulation 11(d) and 11(n) of CBLR, 2013 not justified as CHA not required to enquire and verify the genuineness of IE code given to it by a client for each import/export transaction.

Facts- The appellant herein is a customs brokers having a license valid up to 04.10.2027. Office of Commissioner of Customs (Airport & General), New Delhi received an investigation report dated 10.01.2023

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