Case Law Details
United Custom House Agency Pvt. Ltd Vs Principal Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata has held that Custom Broker License suspended under Regulation 16(1) of Customs Brokers Licensing Regulations, 2018 for around a month is directed to be lifted as necessary inquiry should have completed during the said suspension time.
Facts-
On the basis of investigation, revenue came to the conclusion that the appellant has failed to follow the provisions of Custom Brokers License Regulation 2018. It was alleged that the appellant failed to follow regulation 10(d) by failing to bring the non-compliance by the importer to the knowledge of DC or AC. It was alleged that the appellant had never met the importer directly and therefore, was never in a position to advice his client. Regulation 10 (d) obliges a Custom Broker to advice his clients to comply with the provisions of the Customs Act, 1962.
The impugned order held that Regulation 10(m) obliges the custom broker to perform his duties with efficiency and utmost speed. Further, Regulation 10(n) obliges the custom broker to verify correctness of importer/exporter (IEC) number, GSTIN Number, to identify of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information. It was alleged that the appellant had not verified the registered address of Importer before taking up the jobs, as Custom Broker, for clearance of the said consignment.
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