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TMI BlogCustoms (Verification of Identity and Compliance) Regulations, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... gulations, 2021. (2) They shall come into force with effect from the date to be notified 2. Definitions. (1) In these regulations, unless the context otherwise requires,- (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) Commissioner of Customs means.- (i) In case of an importer or exporter, the Commissioner of Customs who has jurisdiction over the customs station where such person engages in import or export activity; (ii) In case of a Customs Broker, the Commissioner of Customs who has jurisdiction over such person in accordance with the Customs Brokers Licencing Regulations, 2018 ; (c) principal place of business means the primary address specified in the Importer Exporter Code issued by Directorate G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he person selected for verification as per regulation 3 shall furnish the following documents or information on the Common Portal within fifteen days of such intimation of selection:- (i) document of incorporation, in case of persons other than individuals shall be the following, namely:- (a) in case of partnership firm, partnership deed or agreement; (b) in case of Limited Liability Partnership, Certification of Registration issued by Registrar and LLP Agreement; (c) in case of company, Certificate of Registration issued by Registrar and Memorandum of Understanding and Articles of Association; (d) in case of trusts/foundations, Certificate of Registration and Memorandum of Understanding and Articles of Association; (e) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-regulations (1) and (2), as the case may be, the proper officer or an officer authorised by him shall,- (i) undertake a physical verification of the address provided in the principal place of business not later than forty five days from the date of submission of the documents; (ii) evaluate the financial standing of the person: Provided that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint or Additional Commissioner of Customs, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit: Provided further that, where the verification of identity is completed by means other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin sixty days of the submission of the documents and information, in case physical verification is required to be undertaken: Provided further that, the Commissioner of Customs may, having regard to the circumstances under which the proper officer could not prepare the verification report, extend the periods specified above by a further period of fifteen days. (2) The Commissioner of Customs shall on the basis of the report of verification submitted by the proper officer, and other evidence as deemed necessary, determine the outcome of the verification within fifteen days and cause its entry on the Customs Automated System. (3) The outcome of the verification shall be informed to the person concerned on the Common Portal within a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (f) of clause (i) of sub-section (3) of section 99B of the Act. Provided that no such order shall be issued without providing an opportunity of being heard to such person by following the procedure prescribed under section 122A of the Act . 10. Appeal.- (1) A person who is aggrieved by any order passed by the Commissioner of Customs under regulations 7 or 9, may prefer an appeal under section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal, established under sub-section (1) of section 12 of the said Act . 11. Penalty.- (1) The Commissioner of Customs may impose a penalty not exceeding fifty thousand rupees on a person who contravenes any provision of these regulations or who fails to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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