Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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The CESTAT allowed the appeal filed by the appellant Customs Broker (CB) against the order of the Commissioner of Customs suspending the CB's license. The Tribunal held that the Commissioner failed to follow the prescribed procedure under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018 for immediate suspension and its continuation. There was no justification provided for invoking immediate suspension nearly four years after the alleged act of overvaluation of export goods by the exporter. The Tribunal found no evidence implicating the CB in the overvaluation and held that the impugned order was contrary to Regulation 16. The Tribunal set aside the suspension order and directed the Commissioner to complete the inquiry proceedings under Regulation 17 expeditiously, preferably within six months.
The CESTAT allowed the appeal filed by the appellant Customs Broker (CB) against the order of the Commissioner of Customs suspending the CB's license. The Tribunal held that the Commissioner failed to follow the prescribed procedure under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018 for immediate suspension and its continuation. There was no justification provided for invoking immediate suspension nearly four years after the alleged act of overvaluation of export goods by the exporter. The Tribunal found no evidence implicating the CB in the overvaluation and held that the impugned order was contrary to Regulation 16. The Tribunal set aside the suspension order and directed the Commissioner to complete the inquiry proceedings under Regulation 17 expeditiously, preferably within six months.
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