Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
The note analyses obligations of a customs broker under CBLR, emphasising that a broker must advise clients and report non compliance but is liable only where evidence shows failure to perform that duty; here the broker filed bills of entry after advising the importer of correct classification and duties, and prior port practice and specific departmental intelligence led to discovery of ineligible exemption claims. The disciplinary revocation and security forfeiture based on alleged breaches of Regulations 10(d)/11(d) are unsustainable for lack of evidence; directory timelines and principles of natural justice reinforce that licence cancellation was set aside.
The note analyses obligations of a customs broker under CBLR, emphasising that a broker must advise clients and report non compliance but is liable only where evidence shows failure to perform that duty; here the broker filed bills of entry after advising the importer of correct classification and duties, and prior port practice and specific departmental intelligence led to discovery of ineligible exemption claims. The disciplinary revocation and security forfeiture based on alleged breaches of Regulations 10(d)/11(d) are unsustainable for lack of evidence; directory timelines and principles of natural justice reinforce that licence cancellation was set aside.
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