https://www.taxtmi.com/caselaws?id=438627 Clarifies that a customs broker is not obliged to physically verify an exporters premises under Regulation 10(n) of the CBLR framework; brokers may rely on government-issued documents (eg IEC, GSTIN) submitted for processing shipping bills, and therefore cannot be held liable for exporters who are subsequently untraceable at the declared addresses, applying the precedent that extensive RMS clearance reduces brokers responsibility. Consequently, sanctions including license revocation, security forfeiture and penalties premised solely on non-existence of exporters at stated addresses are unsustainable and were set aside on appeal. en-us Tue, 02 May 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438627 Clarifies that a customs broker is not obliged to physically verify an exporters premises under Regulation 10(n) of the CBLR framework; brokers may rely on government-issued documents (eg IEC, GSTIN) submitted for processing shipping bills, and therefore cannot be held liable for exporters who are subsequently untraceable at the declared addresses, applying the precedent that extensive RMS clearance reduces brokers responsibility. Consequently, sanctions including license revocation, security forfeiture and penalties premised solely on non-existence of exporters at stated addresses are unsustainable and were set aside on appeal. Case-Laws Customs Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438627