Regulation 10(n) not mandate Customs Broker to physically verify address correctness

Sinha Shipping Agency Vs Commissioner of Customs (CESTAT Kolkata) Introduction: In a recent ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed the compliance of Sinha Shipping Agency, a Customs Broker, with Regulation 10 (n) of the Customs Broker Licensing Regulations, 2018 (CBLR). The case, titled “Sinha Shipping Agency vs Commissioner of Customs,” delves into the obligations of a Customs Broker regarding the verification of client information, specifically the correctness of the importer’s address. Detailed Analysis: The appeal stems f...