The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Customs Brokers Licensing Regulations (CBLR, 2018)regulations does not mandate Customs Broker to check whether exporter entitled to Input Tax Credit (ITC) under GST M/s Bright Clearing & Carrier Pvt. Limited and M/s Star Carriers , the appellants…
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