https://www.taxtmi.com/caselaws?id=417554 Customs broker due diligence under the Customs Broker Licensing Regulations requires verifying the correctness of information, advising the client on statutory compliance, and checking the exporter's antecedents and documents. Where the exporter lacked the mandatory Export Inspection Agency certificate when the shipping bills were filed, later procurement did not cure the earlier non-compliance. A plea of ignorance does not reduce the broker's statutory duty, because a customs broker is treated as occupying a position of trust and may be liable for contravention even without intent. The note records that, since revocation of licence and forfeiture of security were not imposed, the penalty was treated as justified. en-us Fri, 07 Jan 2022 00:00:00 +0530 Thu, 27 Jan 2022 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417554 Customs broker due diligence under the Customs Broker Licensing Regulations requires verifying the correctness of information, advising the client on statutory compliance, and checking the exporter's antecedents and documents. Where the exporter lacked the mandatory Export Inspection Agency certificate when the shipping bills were filed, later procurement did not cure the earlier non-compliance. A plea of ignorance does not reduce the broker's statutory duty, because a customs broker is treated as occupying a position of trust and may be liable for contravention even without intent. The note records that, since revocation of licence and forfeiture of security were not imposed, the penalty was treated as justified. Case-Laws Customs Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417554