https://www.taxtmi.com/caselaws?id=425942 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires a Customs Broker to verify the correctness of the IEC and GSTIN, the client's identity, and the client's functioning at the declared address using reliable and authentic documents or information. The obligation does not require physical inspection of every client's premises or independent verification of registrations issued by government authorities. Where the broker relies on genuine IEC, GST, PAN and KYC documents, their validity may be presumed unless they are shown to be fake or forged. A later report that the exporter was non-existent, by itself, does not establish breach of the verification duty. en-us Fri, 22 Jul 2022 00:00:00 +0530 Wed, 21 Jun 2023 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425942 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires a Customs Broker to verify the correctness of the IEC and GSTIN, the client's identity, and the client's functioning at the declared address using reliable and authentic documents or information. The obligation does not require physical inspection of every client's premises or independent verification of registrations issued by government authorities. Where the broker relies on genuine IEC, GST, PAN and KYC documents, their validity may be presumed unless they are shown to be fake or forged. A later report that the exporter was non-existent, by itself, does not establish breach of the verification duty. Case-Laws Customs Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425942