Implicating Customs Brokers as co-noticee in cases involving interpretative disputes

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..... ncipal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive)/ Customs and Central Taxes, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Director Generals/Director Generals of Directorates under CBIC. Subject: Implicating Customs Brokers as co-noticee in cases involving interpretative disputes-reg. Madam/Sir, Representations have been rec .....

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..... contemplating any action against a Customs Broker under CBLR, 2018 . 3. Pr. Bench of CESTAT, New Delhi in its Study Report on the Final Orders has also highlighted that the offence report sent by the organization booking such offence case should clearly contain the role played by the Custom Broker in the offence case. The Custom Broker being a Co-noticee in the offence case under Customs Act 1962 .....

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