These regulations shall apply to the following class of persons who are newly engaging in import or export activity after the commencement of these regulations:-
- Customs Broker
Provided that the Commissioner of Customs may select any person, who may have engaged in import or export activity or availed or claimed the benefits mentioned in sub-clause (a) to (f) of clause (i) of sub-section (3) of section 99B of the Act or engaged as a Customs Broker in such activity or in availing or claiming such benefits prior to the commencement of these regulations and these regulations shall apply to such person.
However, these regulations shall not apply to the Central Government, State Governments and Public Sector Undertakings.
The selected person shall be informed about such selection immediately for such selection by appropriate means by commissioner of customs.
Verification of identity
The person selected for verification shall furnish the specified documents or information on the Common Portal within fifteen days of such intimation of selection.
Provided that a person who is newly engaging in import or export activity after the commencement of these regulations shall furnish the said documents not later than thirty days of engaging in import or export activity.
On furnishing of documents or information, such person shall within the prescribed time limit, undergo on the Common Portal-
(i) authentication of Aadhaar; and
(ii) verification of Permanent Account Number
The outcome of the verification of identity shall be captured in the Customs Automated System and informed to the person verified.
Verification of compliance
Irrespective the verification of identity of persons in terms of this regulation, the Commissioner of Customs, may, with a view to protecting the interest of revenue or preventing smuggling, cause verification of the compliance to the provisions of the Act or any other law for the time being in force, by such person and for this purpose require the person concerned to produce any document or information in the Customs Automated System.
Time period for verification of identity and compliance
The proper officer shall prepare a verification report on the Customs Automated Systems within thirty days of the submission of the documents and information for verification of identity and compliance.
The Commissioner of Customs shall on the basis of the report of verification submitted by the proper officer, and other evidence as deemed necessary, determine the outcome of the verification within fifteen days and cause its entry on the Customs Automated System.
The outcome of the verification shall be informed to the person concerned on the Common Portal within a period of seven days from the date of determination.
Also, the regulation make provisions for Suspension of benefits, restoration of benefits and denial of benefits. Further, also specify provision for appeal and penalty under such regulation.
For more details, Read the Notification from the Link below:
PDF version is attached: CBIC vide Notification Number 41/2021- customs (N.T.) dt. 05.04.2021 makes Customs (Verification of Identity and Compliance) Regulations, 2021
This document has been prepared in summary form by Dewan P. N. Chopra & Co. based on the notification as indicated above. For further details, please refer the said Judgement as per link attached above. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of such information. Reader should conduct and rely upon their own examination, investigation and analysis and are advised to seek their own professional advice. The information and data contained herein is not a substitute for the recipient’s independent evaluation and analysis. This document is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies on it.