2018 (9) TMI 1293

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....b C. Subba Reddy for the Appellants. Mr. Swapnil Bangur, with Mr. Ram Ochani for the Respondents. PC:- 1. Both these Appeals under Section 130 of the Customs Act, 1962 (Act) challenge a common order dated 20th March, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. Ms. Reddy the learned counsel in support of the Appeals presses only the following two....

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.... i) The Appellants are engaged in the activity of the Freight Forwarder. The Commissioner of Customs (Export) had issued a Public Notice No.17 of 2012 on 2 March 2012 (public notice) inviting attention of Shipping lines / Freight Forwarders etc. to follow the Know Your Customer (KYC) norms in respect of export cargo booked in containers at the instance of their customers who do not disclose the....

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....specify. Consequent to the above Regulations the Central Board of Excise and Customs has issued Circular No.9 of 2010 dated 8th April, 2010 which inter alia provides the Customs House Agents should follow the KYC norms for identification of their clients. The above circular also directs the Commissioner to bring to the notice of the trade the above request by issuing a suitable public notice. i....