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of CESTAT held that a customs broker's obligation under Regulation 10(n) of CBLR 2018 is limited to verifying the authenticity of documents issued by government officers, not assessing their correctness. The broker must verify that certificates like IEC and GSTIN were genuinely issued, which can be done through online verification or comparing with originals. The broker is not required to investigate document validity or maintain surveillance on clients after initial address verification. If clients relocate without updating authorities, this cannot be held against the broker. The Tribunal concluded the appellant did not violate Regulation 10(n) when the exporter was later found non-existent, and accordingly allowed the appeal against license revocation and security deposit forfeiture.
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