Responsibility under regulation 10(n) doesn’t mandate customs broker to keep continuous surveillance on client

Sai Chhaya Impex Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client to ensure that he continues to operate from that address and has not changed his operations. Facts- Directorate General of Analytics and Risk Management of the Central Board of Indirect Taxes and Customs analysed the data and identified risky exporters involved in execution of frauds and got verification done by the jurisdictional GST officers and identified exporters who could no...