The Central Board of Indirect Taxes and Customs (CBIC) on September 03, 2024, issued instructions regarding implicating Customs Brokers as co-noticee in cases involving interpretative disputes.
The following has been stated: -
•Implicating Customs Brokers as co-noticee in a routine manner, in matters involving interpretation of the statute, must be avoided unless the investigating authority establishes the element of abetment of the Customs Brokers in the investigation. Further, the element of abetment should be elaborated in the Show Cause Notice issued for the offense case under the provisions of the Customs Act, 1962.
•Further, regarding the suspension of Customs Brokers' licenses, Instruction No. 24/2023, dated July 18, 2023, shall continue to be followed.
The detailed instructions are given in the document below.
[Instruction No. 20/2024-Customs]
