The CESTAT held that the Customs Broker did not violate...

The CESTAT held that the Customs Broker did not violate Regulation 10(n) of CBLR by accepting IECs and GSTINs issued by government authorities. The Customs Broker's obligation is limited to verifying that the documents were indeed issued by the concerned officers, not ensuring their correctness. The onus cannot extend to verifying if the officers correctly issued the certificates. The Customs Broker's responsibility does not include continuous surveillance on the client's operations or address changes. Once address verification is complete, subsequent changes by the client without informing authorities cannot be held against the Customs Broker. The Customs Broker discharged its responsibilities under Regulation 10(n), and the order concluding violation was incorrect. The appeal was allowed, and the impugned order was set aside.