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        Case ID :
        Customs

        CESTAT upheld the adjudicating authority's order dropping...

        Customs broker cleared of Regulation 10(e) CBLR breach as contact detail mismatch deemed secondary information

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                          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.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT upheld the adjudicating authority's order dropping charges against the customs broker for alleged violation of Regulation 10(e) of CBLR, 2018. The Tribunal noted that the broker filed the Bill of Entry based on invoice, packing list and related documents duly received from and authorized by the actual importer, with all core particulars (invoice number, Bill of Lading number, quantity) tallying. The discrepancy in e-mail and phone number in the IGM was treated as secondary information, not indicative of lack of due diligence or mala fides. Finding no breach of Regulation 10(e), CESTAT dismissed the Revenue's appeal.
                                Note: It is a system-generated summary and is for quick reference only.
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