https://www.taxtmi.com/caselaws?id=424813 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires verification of IEC, GSTIN, client identity, and the client's functioning at the declared address through reliable, independent, authentic documents or information. It does not require a Customs Broker to physically visit every premises or independently investigate whether Government-issued registrations were properly granted. Where the broker relies on genuine official documents, their validity may be presumed unless there is evidence of forgery or fabrication. Later non-traceability of exporters during departmental verification, by itself, does not prove a regulatory breach. The alleged violation was not established, so revocation of licence, forfeiture of security deposit, and penalty could not be sustained. en-us Mon, 04 Jul 2022 00:00:00 +0530 Fri, 08 Jul 2022 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424813 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires verification of IEC, GSTIN, client identity, and the client's functioning at the declared address through reliable, independent, authentic documents or information. It does not require a Customs Broker to physically visit every premises or independently investigate whether Government-issued registrations were properly granted. Where the broker relies on genuine official documents, their validity may be presumed unless there is evidence of forgery or fabrication. Later non-traceability of exporters during departmental verification, by itself, does not prove a regulatory breach. The alleged violation was not established, so revocation of licence, forfeiture of security deposit, and penalty could not be sustained. Case-Laws Customs Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424813