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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Revocation of Customs Broker License - Scope of the obligation ...

Case Laws     Customs

December 12, 2022

Revocation of Customs Broker License - Scope of the obligation of the Customs Broker under Regulation 10 (n) - Even when the reports say “Nonexistent”, they do not clarify if the exporter never functioned from that premises and GSTIN has been wrongly issued or the exporter ceased to function at that address after the exports. Therefore we do not find any evidence to prove that the Customs broker violated Regulation 10 (n). The impugned order, therefore, cannot be sustained. - AT

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