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Customs - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Levy of penalty on Customs Broker - As per Regulation 10 (d) the ...


Customs Broker Penalized for Neglecting Duty to Inform Clients on Compliance, Regulation 10(d) Ignorance Defense Rejected.

January 27, 2022

Case Laws     Customs     AT

Levy of penalty on Customs Broker - As per Regulation 10 (d) the appellant has another statutory duty of informing with diligence his client to comply with the provisions of the CBLR and in case of non-compliance to bring the matter to the notice of Dy. Commr. Of Customs all Asstt. Commr of Customs. The duty burdened upon the appellant vide these regulations cannot be set aside on the mere plea of ignorance by the CB/CHA - AT

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