TaxTMI 
TaxTMI 
Instructions with regard to Compliance of CBLR, 2018
X X X X Extracts X X X X
X X X X Extracts X X X X
.... other Stake Holders of Customs is invited to the Notification No.41 / 2018 -Customs (N.T.) dated 14.05.2018 issued by Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, New Delhi, on the above subject. 2. As per the latest Customs Brokers' Licensing Regulations, 2018 (CBLR, 2018), governing the Customs Brokers, Regulation 10 clearly laid down the obligations to be fulfilled by the Customs Broker and the same is reproduced below for reference: "10 Obligations of Customs Broker - A Customs Broker shall - (a) obtain an authorisation from each of the companies, firms or individuals by whom he is for the time being employed as a Customs Broker and produce such authorisation whenever required by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....from him in excess of Governmental or other charges payable in respect of cargo or baggage on behalf of the client; . (h) not procure or attempt to procure directly or indirectly, information from the Government records or other Government sources of any kind to which access is not granted by the proper officer; (i) not attempt to influence the conduct of any official of the Customs Station in any matter pending before such official or his subordinates by the use of threat, false accusation, duress or the offer of any special inducement or promise of advantage or by the bestowing of any gift or favour or other thing of value; (j) not refuse access to, conceal, remove or destroy the whole or any part of any book, paper or other reco....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntain all records and accounts that are required to be maintained under these regulations and preserve for at least five years and all such records and accounts shall be made available at any time for the inspection of officers authorised for this purpose; and (q) co-operate with the Customs authorities and shall join investigations promptly in the event of an inquiry against them or their employees." 3. While Regulation 10 of CBLR, 2018 enumerates the obligations of the CBs for ascertaining identity of an Importer / Exporter, many instances have come to notice wherein the CBs are committing violations of CBLR. CBs are associating themselves with unidentified persons in filing Bills of Entry / Shipping Bills and for further clearance ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns who are not on their pay roll. Unauthorized office bearers of CBs without any valid identity card issued by the Customs for processing of documents relating to Bills. 4. Regulation 13 Engagement or employment of persons states that: "13 (7) A Customs Broker shall authorise only such employee who has been issued a photo identity card in Form F or Form G as the case may be to sign the declaration on the bills of entry, shipping bills, annexure thereof or any other document generated in connection with the proceedings under the Act or the rules or regulations made there under. (8) Where the Customs Broker has authorised any person employed by him in accordance with sub-regulation (7) to sign documents relating to his business on hi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the actual/ concerned Exporter / Importer; iii) Sub- letting /signing of Bills to third party lending of the license; iv) Lending or misuse of Login-id to unauthorized person for a monetary consideration; v) Permitting persons who are not authorized for handling Customs documents to transact business with Customs; and vi) Mis-use of IECs 6. While CBs are entrusted with the responsibility of acting as an Agent / Broker for the importer / exporter relating to import and export clearances, the actions as mentioned above have been found to be carried out with a disregard to the Regulations and Bond executed by them. In some cases, the omissions and commissions by the CBs are such that it goes beyond reasonable doubt in confirming....