PUBLIC NOTICE NO 23/2013 DT. 13.06.2013 AMENDMENT IN SECTION 146 & 147 OF THE CUSTOMS ACT, 1962
PUBLIC NOTICE NO.08/2015 OFFICE OF THE COMMISSIONER OF CUSTOMS NS-I, III & V JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA. TAL: URAN, DIST: RAIGAD, MAHARASHTRA-400 707. F.No. S/22-Gen-44/2013-14 AM(I) Date: 22.01.2015
PUBLIC NOTICE NO.08/2015
SUBJECT: PUBLIC NOTICE NO 23/2013 DT. 13.06.2013 AMENDMENT IN SECTION
146 & 147 OF THE CUSTOMS ACT, 1962-REG.
Attention of all is invited to the Public Notice No. 23/2013 dated 13.06.2013. The last sentence
in para 3 of the said public notice reads as below :
“ As such, the Customs Brokers (CHAs) are now equally liable for any act or omission when the
Customs Broker (CHA) is expressly or impliedly authorized by the owner, importer or exporter
of any goods to be his customs Broker(CHA) in respect of such goods for all or any purposes of
the Act.”
2. Section 147 is about liability of Principal and Agent. A Customs Broker is per-se not an agent
of the importer or exporter. Section 147 will be applicable to a Customs Broker if the Customs
Broker is expressly or impliedly authorized by the owner, importer or exporter of any goods to
be his agent.
3. In view of above, in Para 3 of Public Notice No. 23/2013 dated 13.06.2013, the words and
phrases “his Customs Broker (CHA)”, is substituted by “ his agent”.
4.The Public Notice No. 23/2013 dated 13.06.13 stands amended to the above extent.
Sd/- 22.01.2015
(SEEMA JERE BISHT)
COMMISSIONER OF CUSTOMS,
NS-I, III & V, JNCH
Copy to:
- The Chief Commissioner of Customs, Mumbai, Zone- II.
- The Commissioner of Customs (General), NS-II & NS- IV, JNCH.
- All ADC/JC, Mumbai, Zone-II.
- DC/EDI/JNCH- for uploading on website.
- The Brihanmumbai Custom House Agents’ Association.
- Notice Board.
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