Non-Supervision of Activities of Staff amounts to Non-Exercise of Due Diligence u/s 10(e) of CBLR: CESTAT [Read Order]

Non-supervision of activities of staff amounts to non-exercise of due diligence u/s 10(e) of CBLR, rules CESTAT
CESTAT - Staff activities supervision- CBLR-CESTAT- diligence - section 10-TAXSC

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the non-supervision of activities of staff amounts to non-exercise of due diligence under Section 10(e) of the Customs Broker Licensing Regulation, 2018 (CBLR). As part of the investigation, consignment brought in the name of few passengers were examined and found that it…

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