The High Court dismissed the revenue's appeal against the ...

Customs broker's clearance without physical verification of exporters upheld.

Case Laws Customs

September 25, 2024

The High Court dismissed the revenue's appeal against the Tribunal's order, upholding the Tribunal's view that the Customs Broker Licensing Regulations (CBLR) 2013 do not mandate physical verification of exporters, their premises, or antecedents. The allegation was that the respondent customs broker initiated clearance without meeting the exporter's authorized person and received work through intermediaries. However, the Tribunal found this permissible under the CBLR. The Court noted that the Department did not investigate how the seal was affixed or officials' involvement. Additionally, parallel proceedings against the respondent's partner concluded favorably, with no prosecution recommended and no adverse findings by the DRI. Consequently, the Court upheld the Tribunal's plausible interpretation of the regulations, dismissing the revenue's appeal.

View Source

← Previous Next →

The High Court dismissed the revenue's appeal against the ...

Customs broker's clearance without physical verification of exporters upheld.

Case Laws Customs

September 25, 2024

You may also like:

Revocation of customs Broker License - The evidence available on record in the form of verification reports relied upon in the SCN are vague and in some cases, even the...

Revocation of Customs Brokers’ licence - Non-existent exporters have also been filing GST returns with the department - The tribunal clarified that the Customs Broker's...

Levy of Penalty on Customs Broker - pre-condition to restore the license - The case revolves around a Customs Broker who handled the clearance of household goods without...

Levy of penalty on customs broker - The Customs Broker has a very important position and has to safeguard the interest of both the importer and the Customs - The...

Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and...

Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the...

Revocation of Customs Broker License - The IEC forms the foundation for the entire system of controls and, in turn, is the basis for issue of various licences and scrips...

Revocation of Customs Broker Licence - exporters were non-existent - The responsibility of the Customs Broker under Regulation 10(n) does not include keeping a...

Customs broker's license suspended for violating regulations by filing shipping bill without authorization, failing to advise client on compliance, and not verifying...

Levy of penalty on Customs Broker - Section 114AA of the Customs Act, 1962 - the Department has failed to prove that there was a mala fide and wilful mis- representation...

Customs broker misclassified goods (safety matches) to obtain higher MEIS benefit for exporter. Charges were levied u/s 114(iii) of Customs Act, 1962. Key points:...

Revocation of CHA license - imposition of penalty - the customs house agent/customs broker is required to verify the antecedent of importer and based on the existence of...

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...

Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting...

The CESTAT held that the Customs Broker did not violate Regulation 10(n) of CBLR by accepting IECs and GSTINs issued by government authorities. The Customs Broker's...

Quick Updates: