CB has Limited Role of Facilitating Clearance of Imported Goods as Assessed, Examined and Given Clearance u/s 47 of Customs Act: CESTAT [Read Order]

By Shabna Rahim - On October 19, 2023 8:00 am - 2 mins read
CB - CB has Limited Role - CB has Limited Role of Facilitating Clearance - Clearance - Imported Goods - Goods - CESTAT - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the customs broker had a limited role of facilitating the clearance of imported goods as assessed, examined, and given clearance under section 47 of the Customs Act,1962 by the Proper Officer of Customs.  RDR Clearing Agent, the appellant assessee was…

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