Implicating Customs Brokers as co-noticee in cases involving interpretative disputes

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....A, North Block, New Delhi Dated: 03-09-2024 To, All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive)/ Customs and Central Taxes, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Director Generals/Director Generals of Directorates under CBIC. Subject: Implicating Customs Brokers as co-noticee in cases involv....

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....ocedure and timelines as prescribed under Regulation 16 and 17 of CBLR, 2018 while contemplating any action against a Customs Broker under CBLR, 2018. 3. Pr. Bench of CESTAT, New Delhi in its Study Report on the Final Orders has also highlighted that the offence report sent by the organization booking such offence case should clearly contain the role played by the Custom Broker in the offence c....