https://www.taxtmi.com/caselaws?id=449587 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires a Customs Broker to verify the client's IEC, GSTIN, identity and declared address using reliable, independent and authentic documents or information. The broker is not required to conduct physical inspection of every client's premises, guarantee the correctness of government-issued registrations, or maintain continuous surveillance after initial verification. On the facts, there was no material showing that the documents relied on were fake or forged, so the alleged violation was not established and the revocation of licence, forfeiture of security deposit and penalty could not stand. en-us Tue, 13 Feb 2024 00:00:00 +0530 Fri, 16 Aug 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449587 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires a Customs Broker to verify the client's IEC, GSTIN, identity and declared address using reliable, independent and authentic documents or information. The broker is not required to conduct physical inspection of every client's premises, guarantee the correctness of government-issued registrations, or maintain continuous surveillance after initial verification. On the facts, there was no material showing that the documents relied on were fake or forged, so the alleged violation was not established and the revocation of licence, forfeiture of security deposit and penalty could not stand. Case-Laws Customs Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449587