Regulation 10 (n) of CBLR doesn’t Mandate Customs Broker to Physically Ascertain the Correctness of Address Given in Import Detail: CESTAT [Read Order]

The CESTAT held that CBLR regulation does not mandate Customs Broker to physically ascertain the correctness of address.

By Yogitha S. Yogesh - On January 10, 2024 11:03 am - 2 mins read

CBLR - Customs Broker - Correctness of Address - CESTAT - CBLR doesn't Mandate Customs Broker - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that Regulation 10 (n) of Customs Broker Licensing Regulations, 2018(CBLR) doesn’t mandate customs broker to physically ascertain the correctness of address given in import detail. The bench observed that the Department itself fails to take note of the alleged non-existent address, it…

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