Innovative Cargo Services vs Commissioner, Customs (Exports)-New ... on 21 February, 2025
Though it is the case of the department the
none of the firms were found existing at the given address which
amounts to be failure on part of the CHA. However, in the light of
the said contention of the appellant and no evidence produced by
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Customs Appeal No. 50002 of 2020 [DB]
the department to prove that any of the documents (KYC) were
fake or forged, it stands clear that the addresses were correct as
per the documents issued by several government departments and
were duly verified by the appellant through the respective websites.
To our understanding this is the sufficient compliance of obligations
under CHALR on part of the appellant and amounts to sufficient due
diligence on its part. We draw our support from the decision of this
Tribunal in the case of Nirmala Rishi Vs. Commissioner of
Customs, New Delhi reported as 1999 (112) ELT 287, the
decision in the case of Shaikh & Pandit Vs. CC (Prev.