https://www.taxtmi.com/caselaws?id=424762 A customs broker's obligations under CBLR 2018 Regulations 10(d), 10(e) and 10(n) are assessed on the basis of the documents and information reasonably available to the broker. The text states that, where alleged misdeclaration in export value and classification is detected from cargo examination rather than from patent defects in the broker's papers, a broker acting on exporter-supplied documents is not shown to have breached the duty to advise compliance or exercise due diligence. It also states that Regulation 10(n) requires verification of IEC, GSTIN, identity and address through reliable documentary material, but does not require physical meeting of the exporter. In the absence of proof of active participation or deficient reasonable verification, revocation, forfeiture and penalty are not sustainable. en-us Tue, 05 Jul 2022 00:00:00 +0530 Fri, 05 Jun 2026 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424762 A customs broker's obligations under CBLR 2018 Regulations 10(d), 10(e) and 10(n) are assessed on the basis of the documents and information reasonably available to the broker. The text states that, where alleged misdeclaration in export value and classification is detected from cargo examination rather than from patent defects in the broker's papers, a broker acting on exporter-supplied documents is not shown to have breached the duty to advise compliance or exercise due diligence. It also states that Regulation 10(n) requires verification of IEC, GSTIN, identity and address through reliable documentary material, but does not require physical meeting of the exporter. In the absence of proof of active participation or deficient reasonable verification, revocation, forfeiture and penalty are not sustainable. Case-Laws Customs Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424762