https://www.taxtmi.com/caselaws?id=416650 A Customs Broker satisfies Regulation 10(n) by verifying clients through reliable, independent and authentic documents, data or information, and is not required to conduct physical inspection or police the correctness of IEC or GSTIN registrations issued by government authorities. Where the broker obtained KYC and supporting documents and there was no evidence of forged papers, fraud, or knowledge of misrepresentation, a violation of Regulation 10(n) is not established. On those facts, revocation of licence, forfeiture of the security deposit, and penalty could not be sustained, and the impugned order was set aside. en-us Mon, 03 Jan 2022 00:00:00 +0530 Tue, 04 Jan 2022 07:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416650 A Customs Broker satisfies Regulation 10(n) by verifying clients through reliable, independent and authentic documents, data or information, and is not required to conduct physical inspection or police the correctness of IEC or GSTIN registrations issued by government authorities. Where the broker obtained KYC and supporting documents and there was no evidence of forged papers, fraud, or knowledge of misrepresentation, a violation of Regulation 10(n) is not established. On those facts, revocation of licence, forfeiture of the security deposit, and penalty could not be sustained, and the impugned order was set aside. Case-Laws Customs Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416650