top of page

EXIM BLOGS  will be updated with Customs law & Foreign Trade related Articles, Notifications, Circular & Case Law analysis which will be useful to Exporters,Importers,Customs Brokers, Freight forwarders & students who are pursuing CA, CMA, CS, LL.B, MBA & Diploma in Logistics etc to the extent of their Customs Act syllabus. Especially Candidates preparing for Customs Broker Licensing Examinations under CBLR'18 Rule 6 ( F Card ) and G card can make use of this website free of cost. For Notifications, circulars in pdf & previous articles please click Blogger link given above. You can find new articles and other posts below. Don't forget to subscribe in below request form for free CBLR Rule6 Exam Guide booklet. Your Exim Trade Bro!!!

Home: Welcome
Search
  • Writer's pictureRajesh Audithyan

#Customs Law Quick Bites-7


No.Customs action is not tenable and has to be set aside. 


Even though it looks strange but lending of Import Export Code ( IEC ) is not an offence as per Customs Act.


In the given case, As per CBLR18, CB has collected all proper KYC documents but not visited client place. Visiting of Client place is not mandatory as per CBLR.

CBLR18 Regulation 10 (n) - Obligations of Customs Broker says ;

“verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information"


I suggest that Customs Broker should collect some of the latest utility bill copies like Telephone, Electricity, water tax, property tax etc in the name of IEC holder apart from regular KYC docs when they deal with any new clients to comply obligation as per regulation 10(n) cited above and to safeguard his side when some mis declaration issue crops up. This latest utility bill copies, will help CB to prove that the client was present in the said address on the relevant date mentioned in the utility bills.


At last, possession proper KYC documents saved CB from Customs action. For each and every mis declaration of importers/exporters, CB can not be held responsible. Hence order of revocation of CB licence is to be set aside.


SRI MANJUNATHA CARGO PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, BANGALORE, CESTAT, BANGALORE decided on 05.06.2020


11 views0 comments

Comments


Home: Blog2

Subscribe

Home: GetSubscribers_Widget

Your details were sent successfully!

Postcards
Home: Contact
bottom of page
google.com, pub-6768037737790754, DIRECT, f08c47fec0942fa0