https://www.taxtmi.com/caselaws?id=431366 The appeals were allowed, and the impugned orders were set aside with consequential benefits. The Customs Brokers had fulfilled their obligations under Regulation 10 (n) and could not be held responsible for the non-existence or non-bonafide status of the exporters as alleged. It was emphasized that the burden of verifying the existence and functioning of the exporters lies with the government officers who issued the relevant documents. 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 The appeals were allowed, and the impugned orders were set aside with consequential benefits. The Customs Brokers had fulfilled their obligations under Regulation 10 (n) and could not be held responsible for the non-existence or non-bonafide status of the exporters as alleged. It was emphasized that the burden of verifying the existence and functioning of the exporters lies with the government officers who issued the relevant documents. Case-Laws Customs Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431366