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Customs - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Revocation of Customs Broker License - There are no allegation ...

Case Laws     Customs

June 28, 2021

Revocation of Customs Broker License - There are no allegation in the notice nor any finding in this regard on the correctness of the value determined by the Chartered Engineer alleging bias on his part. Nor any second opinion/report obtained by the Revenue reflecting a higher or different value of the imported goods - the observation of the learned Commissioner that charges under regulations 11(d), 11(e) and 11(f) of CBLR, 2013 stands proved against the appellant cannot be sustained. - AT

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