Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
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
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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