Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The High Court dismissed the appeal and upheld the CESTAT order in M/s Bright Clearing [2022 (11) TMI 935 - CESTAT NEW DELHI]. The court held that under Regulation 10(n) of CBLR, 2018, the customs broker is not required to physically verify the address of the exporter/importer. The burden on the customs broker is liberal, and the potential misuse cannot be attributed to them. The customs broker's responsibility ends with fulfilling the obligation under Regulation 10. In this case, the exporters/importers had produced valid GSTIN and IEC certificates issued by the competent authorities, and the department had not doubted their identities. Therefore, the customs broker cannot be faulted for processing the export papers based on the documents provided.
The High Court dismissed the appeal and upheld the CESTAT order in M/s Bright Clearing [2022 (11) TMI 935 - CESTAT NEW DELHI]. The court held that under Regulation 10(n) of CBLR, 2018, the customs broker is not required to physically verify the address of the exporter/importer. The burden on the customs broker is liberal, and the potential misuse cannot be attributed to them. The customs broker's responsibility ends with fulfilling the obligation under Regulation 10. In this case, the exporters/importers had produced valid GSTIN and IEC certificates issued by the competent authorities, and the department had not doubted their identities. Therefore, the customs broker cannot be faulted for processing the export papers based on the documents provided.
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