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TMI BlogThe Duty of Diligence: Understanding the Legal Implications for Customs BrokersX X X X Extracts X X X X X X X X Extracts X X X X ..... bunal (CESTAT), New Delhi, a pivotal decision was made concerning the revocation of a Customs Broker (CB) license. This decision sheds light on the stringent regulations that govern customs brokers and their responsibilities under the Customs Act and related regulations. This article aims to dissect the legal principles involved, analyze the Tribunal's decision, and provide a broader underst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e: Regulation 10(d) : Duty to advise clients to comply with the law. Regulation 10(e) : Obligation to exercise due diligence in verifying information. Regulation 10(m) : Requirement to discharge duties efficiently and without delay. Regulation 13(12) : Responsibility for the conduct of employees. Customs Act : Provides the overarching legal framework for cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jurisdiction and Scope of Action : The case also touched upon the jurisdictional aspects, affirming that action against the customs broker was justifiable in the registered location of the broker, despite the offense occurring in a different jurisdiction. Conclusion and Implications The Tribunal upheld the Commissioner's decision to revoke the license and forfeit the security ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook and Recommendations This judgment serves as a stern reminder to customs brokers about their vital role and the importance of strict compliance with regulations. It is recommended that customs brokers: Rigorously adhere to the CBLR 2018 and Customs Act . Implement robust compliance programs. Ensure thorough training and supervision of employees. Full Text : 2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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