Customs Broker verification duty under Regulation 10(n) satisfied by authentic documents; revocation and penalty unsustainable.

A Customs Broker satisfies Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 by verifying the IEC, GSTIN, client identity, and the client's functioning at the declared address through reliable, independent and authentic documents, data or information. The duty does not require the broker to check whether government officers correctly issued those registrations, because such records carry a normal presumption of genuineness, nor does it require a physical inspection or continuous surveillance of the premises. As authentic government-issued documents established the client's identity and address, the alleged violation was unsustainable, and the revocation of licence, forfeiture of security deposit, and penalty could not stand.

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Issues: Whether the Customs Broker violated Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 by failing to verify the correctness of the IEC and GSTIN, the identity of the client, and the functioning of the client at the declared address, and whether revocation of licence, forfeiture of security deposit, and penalty could be sustained.

Analysis: Regulation 10(n) requires the Customs Broker to verify the correctness of the IEC and GSTIN, the identity of the client, and the functioning of the client at the declared address by using reliable, independent and authentic documents, data or information. The obligation does not extend to supervising whether government officers correctly issued the IEC or GSTIN, because such documents are entitled to the normal presumption of genuineness. Nor does the regulation require the Customs Broker to conduct a physical inspection of the premises or maintain continuous surveillance to ensure that the client remains at the same address. If authentic government-issued documents show the identity and address of the client, the statutory duty is met unless there is material showing that the documents were false, forged or otherwise unreliable.

Conclusion: The Customs Broker had complied with Regulation 10(n), and the finding of violation was unsustainable. The consequential revocation of licence, forfeiture of security deposit and penalty also could not stand.

Final Conclusion: The appeal succeeded and the impugned order was set aside with consequential relief.

Ratio Decidendi: Under Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018, a Customs Broker satisfies its verification duty by relying on genuine, independent and authentic documents, data or information showing the client's identity and functioning, and is not required to verify the correctness of government-issued registrations or to continuously monitor the client's subsequent physical presence at the declared address.

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