Case Law Details
Case Name : Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51729 of 2019
Date of Judgement/Order : 23/02/2021
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Transpeed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Regulation 10(n) of Customs Brokers Licensing Regulations, 2018 requires the Customs Broker to verify the correctness of Importer/Exporter Code Number, Service Tax Identification Number, identity card of the client and functioning of the client at the declared address by using reliable, independent, authentic documents, data or information.
The basic requirement of Regulation 10 (n) is that the Customs Broker should verify the ide
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