CBIC clarification implicating Customs Brokers as co-noticee in cases involving interpretative disputes

The Government of India, Central Board of Indirect Taxes and Customs vide notification dated 03-09-2024 has issued clarification implicating Customs Brokers as co-noticee in cases involving interpretative disputes.

It is clarified that implicating Customs Brokers as co-noticee in a routine manner, in matters involving interpretation of statute, must be avoided unless the element of abetment of the Customs Brokers in the investigation is established by the investigating authority. Further, the element of abetment should be clearly elaborated in the Show Cause Notice.

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