Customs broker responsibility: notify changes in authorised cardholders and brokers are liable for employee acts under licence rules. The corrigendum amends numbering and labels in Notification No. 41/2018 and adds that firms or companies must immediately notify the Deputy or Assistant Commissioner of Customs of any change in persons holding 'F', 'G' or 'H' cards engaged at a Customs Station; no other persons may be authorised employees. It imposes a supervisory duty on Customs Brokers, making them responsible for acts or omissions of their employees. It also restates grounds for licence revocation and forfeiture of security, including breach of bond, regulatory non compliance, misconduct, insolvency, unsoundness of mind, and conviction for offences.
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Provisions expressly mentioned in the judgment/order text.
Customs broker responsibility: notify changes in authorised cardholders and brokers are liable for employee acts under licence rules.
The corrigendum amends numbering and labels in Notification No. 41/2018 and adds that firms or companies must immediately notify the Deputy or Assistant Commissioner of Customs of any change in persons holding 'F', 'G' or 'H' cards engaged at a Customs Station; no other persons may be authorised employees. It imposes a supervisory duty on Customs Brokers, making them responsible for acts or omissions of their employees. It also restates grounds for licence revocation and forfeiture of security, including breach of bond, regulatory non compliance, misconduct, insolvency, unsoundness of mind, and conviction for offences.
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