TaxTMI 
TaxTMI 
Customs (Verification of Identity and Compliance) Regulations, 2021
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....with effect from the date to be notified 2. Definitions.- (1) In these regulations, unless the context otherwise requires,- (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "Commissioner of Customs" means.- (i) In case of an importer or exporter, the Commissioner of Customs who has jurisdiction over the customs station where such person engages in import or export activity; (ii) In case of a Customs Broker, the Commissioner of Customs who has jurisdiction over such person in accordance with the Customs Brokers Licencing Regulations, 2018; (c) "principal place of business" means the primary address specified in the Importer Exporter Code issued by Directorate General of Foreign Trade. (d) "proper officer" means the Deputy Com....
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....r information on the Common Portal within fifteen days of such intimation of selection:- (i) document of incorporation, in case of persons other than individuals shall be the following, namely:- (a) in case of partnership firm, partnership deed or agreement; (b) in case of Limited Liability Partnership, Certification of Registration issued by Registrar and LLP Agreement; (c) in case of company, Certificate of Registration issued by Registrar and Memorandum of Understanding and Articles of Association; (d) in case of trusts/foundations, Certificate of Registration and Memorandum of Understanding and Articles of Association; (e) in any other case, any document evidencing constitution. (ii) document evidencing appointment of author....
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....) undertake a physical verification of the address provided in the principal place of business not later than forty five days from the date of submission of the documents; (ii) evaluate the financial standing of the person: Provided that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint or Additional Commissioner of Customs, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit: Provided further that, where the verification of identity is completed by means other than authentication of Aadhaar, the physical verification shall not be waived. (4) The verification of identity shall be consi....
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.... further that, the Commissioner of Customs may, having regard to the circumstances under which the proper officer could not prepare the verification report, extend the periods specified above by a further period of fifteen days. (2) The Commissioner of Customs shall on the basis of the report of verification submitted by the proper officer, and other evidence as deemed necessary, determine the outcome of the verification within fifteen days and cause its entry on the Customs Automated System. (3) The outcome of the verification shall be informed to the person concerned on the Common Portal within a period of seven days from the date of determination. 7. Suspension of benefits.- The Commissioner of Customs may, based on reasons to be reco....