https://www.taxtmi.com/caselaws?id=431366 Regulation 10(n) requires a Customs Broker to carry out reasonable verification of the client's IEC, GSTIN, identity and functioning at the declared address using reliable, independent and authentic documents, data or information. The commentary states that this duty does not extend to checking whether government registrations were properly granted or to mandatory physical inspection of every client's premises, and that continuous post-verification surveillance is not required. It further notes that later non-traceability or risk reports, without proof that verification failed when the shipping documents were filed, are insufficient to establish non-compliance for revocation, forfeiture or penalty. en-us Tue, 06 Dec 2022 00:00:00 +0530 Wed, 07 Dec 2022 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431366 Regulation 10(n) requires a Customs Broker to carry out reasonable verification of the client's IEC, GSTIN, identity and functioning at the declared address using reliable, independent and authentic documents, data or information. The commentary states that this duty does not extend to checking whether government registrations were properly granted or to mandatory physical inspection of every client's premises, and that continuous post-verification surveillance is not required. It further notes that later non-traceability or risk reports, without proof that verification failed when the shipping documents were filed, are insufficient to establish non-compliance for revocation, forfeiture or penalty. Case-Laws Customs Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431366