https://www.taxtmi.com/caselaws?id=437807 A Customs Broker is not required to conduct physical verification of an exporter's premises or assume responsibility for later non-availability of the exporter where it relied on apparently authentic IEC, GSTIN and related documents. On the facts discussed, the alleged breaches of Regulations 1(4), 10(d), 10(m), 10(n) and 13(12) of the Customs Broker Licensing Regulations, 2018 were not proved because the broker had processed consignments on the basis of documents furnished by the exporter and no material showed failure to advise compliance, lack of efficiency, or unauthorised transfer of licence. As the regulatory breach was not established, revocation of licence, forfeiture of security deposit and penalty were held unsustainable. en-us Wed, 26 Apr 2023 00:00:00 +0530 Mon, 15 May 2023 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437807 A Customs Broker is not required to conduct physical verification of an exporter's premises or assume responsibility for later non-availability of the exporter where it relied on apparently authentic IEC, GSTIN and related documents. On the facts discussed, the alleged breaches of Regulations 1(4), 10(d), 10(m), 10(n) and 13(12) of the Customs Broker Licensing Regulations, 2018 were not proved because the broker had processed consignments on the basis of documents furnished by the exporter and no material showed failure to advise compliance, lack of efficiency, or unauthorised transfer of licence. As the regulatory breach was not established, revocation of licence, forfeiture of security deposit and penalty were held unsustainable. Case-Laws Customs Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437807