Customs broker obligations require authorisation, due diligence, timely remittance and robust recordkeeping to ensure compliance. Regulation 11 sets forth duties for Customs Brokers: obtain and produce employer authorisations; transact personally or through an approved employee; ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Customs broker obligations require authorisation, due diligence, timely remittance and robust recordkeeping to ensure compliance.
Regulation 11 sets forth duties for Customs Brokers: obtain and produce employer authorisations; transact personally or through an approved employee; verify client identity and IEC using reliable independent documents; exercise due diligence and advise clients to comply with the Act; promptly remit government dues and account to clients; maintain current, itemised business and financial records; report loss of licence and notify contact changes; and refrain from conflicts of interest, unauthorized access to government records, influencing officials improperly, or concealing transactional records.
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