Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]

By Kalyani B. Nair - On April 29, 2023 1:00 pm - 2 mins read
CESTAT - CBLR - Customs Broker - obligation - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the physical verification of the business premises is not an obligation upon the Customs Broker, under Rule 10(n) of the Customs Brokers Licensing Regulations (CBLR, 2018). The appellant, M/s. B. K. Clearing Agency, is a holder of Customs Broker (CB)…

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