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Obligations of Customs Brokers - CBEC's Customs Manual 2023 - Customs

Extract

..... loyee duly approved by the Assistant/Deputy Commissioner of Customs; (c) not represent a client in any manner to which the Customs Broker , as a former employee of the Central Board of Indirect taxes and Customs gave personal consideration, or as to the facts of which he gained knowledge, while in Government service; (d) advise his client to comply with the provisions of the Act and in case of non- compliance, shall bring the matter to the notice of the Assistant/Deputy Commissioner of Customs; .....

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Obligations of Customs Brokers - CBEC s Customs Manual 2023 - Customs

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..... 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 record, relating to his transactions as a Customs Broker which is sought or may be sought by Principal Commissioner of C .....

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Obligations of Customs Brokers - CBEC s Customs Manual 2023 - Customs

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