Customs Broker cannot be liable for Shifting of Clients Premises and Omission of Client to Inform Authority: CESTAT Sets aside Penalty [Read Order]

It was found that once verification of the address is complete if the client moves to a new premises and does not inform the authorities or does not get his documents amended, such act or omission of the client cannot be held against the Customs Broker
CESTAT - customs excise service tax - Customs broker - CESTAT penalty - TAXSCAN

The New Delhi bench of the Customs Excise & Service Tax ( CESTAT ) observed that the Customs Broker cannot be liable for the shifting of the client’s premises and the omission of the client to inform the authority and set aside the penalty imposed. It was found that once verification of the address is…

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