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Customs Broker licence restrictions prohibit sale or transfer, but handling specified import transactions or obtaining business through a clearing and forwarding agent does not by itself establish either prohibited conduct or unauthorised Customs business. Special Import Licence debit entries are made, recorded and verified by Customs officers before out-of-charge; where the licence is valid and not alleged to be forged, a Customs Broker who only submits it is not responsible for debit discrepancies. A material reduction between the over-debiting alleged in the show-cause notice and the limited debit ultimately attributed, together with the Broker's limited role, made the revocation order unsustainable. Licence revocation, security forfeiture and penalty were set aside.
Customs Broker licence restrictions prohibit sale or transfer, but handling specified import transactions or obtaining business through a clearing and forwarding agent does not by itself establish either prohibited conduct or unauthorised Customs business. Special Import Licence debit entries are made, recorded and verified by Customs officers before out-of-charge; where the licence is valid and not alleged to be forged, a Customs Broker who only submits it is not responsible for debit discrepancies. A material reduction between the over-debiting alleged in the show-cause notice and the limited debit ultimately attributed, together with the Broker's limited role, made the revocation order unsustainable. Licence revocation, security forfeiture and penalty were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
