Customs Broker verification duties: government-issued documents carry a presumption of genuineness, and no breach was established.

Non-participation in an inquiry did not, by itself, establish breach of Customs Brokers' Licensing Regulations, 2018. The record did not show that the Customs Broker failed to advise clients to comply with law or to report non-compliance, so no violation of Regulation 10(d) was made out. The record also did not show lack of due diligence or the imparting of incorrect information, so Regulation 10(e) was not breached. On Regulation 10(n), verification of IEC, GSTIN, identity and declared address requires reliance on reliable, independent and authentic documents and does not oblige a Customs Broker to question the genuineness of government-issued papers or conduct a physical investigation at the client's premises; no violation was established.

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Issues: Whether the Customs Broker violated Regulations 10(d), 10(e) and 10(n) of the Customs Brokers' Licensing Regulations, 2018.

Analysis: The Customs Broker's non-participation in the inquiry did not, by itself, establish violation of Regulation 10(d) or Regulation 10(e). Regulation 10(d) requires advice to the client to comply with the law and reporting non-compliance, while Regulation 10(e) requires due diligence in relation to information imparted to the client. The record did not show that the appellant had failed to advise its clients or had imparted incorrect information. As regards Regulation 10(n), the obligation is to verify the IEC, GSTIN, identity of the client, and functioning at the declared address by using reliable, independent and authentic documents, data or information. The Tribunal held that this does not require the Customs Broker to question the correctness of government-issued documents or to conduct a physical investigation at the client's premises. Government-issued certificates are entitled to a presumption of genuineness, and the subsequent finding that the exporters were not found at the declared premises could not, without more, be used to fasten liability on the Customs Broker.

Conclusion: No violation of Regulations 10(d), 10(e) or 10(n) was established against the Customs Broker.

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