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Customs - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Levy of penalty on Customs Broker u/r 18 of the CBLR, 2013 - ...

Customs

September 4, 2021

Levy of penalty on Customs Broker u/r 18 of the CBLR, 2013 - allegation is on the ground that authorization / KYC documents was obtained from middleman instead of importer directly - the adjudicating authority is bound to put to notice the Customs Broker, setting out tentative conclusions or the points on which he differs from the Inquiry Officer. This would facilitate and ensure the right of Customs Broker to defend his case - AT

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