https://www.taxtmi.com/caselaws?id=449588 Regulation 10(n) requires a Customs Broker to verify the IEC, GSTIN, client identity and functioning through reliable, independent and authentic documents or information. The duty is satisfied by documentary and online verification where the materials are not shown to be forged or false; it does not extend to physical inspection of the client's premises or a roving inquiry into the genuineness of government registrations. Later non-traceability of the exporter, without proof that the furnished documents were fake or that the exports were otherwise illegal, does not by itself establish a breach. Continuous surveillance over the client's subsequent conduct is not required. en-us Tue, 13 Feb 2024 00:00:00 +0530 Thu, 15 Feb 2024 07:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449588 Regulation 10(n) requires a Customs Broker to verify the IEC, GSTIN, client identity and functioning through reliable, independent and authentic documents or information. The duty is satisfied by documentary and online verification where the materials are not shown to be forged or false; it does not extend to physical inspection of the client's premises or a roving inquiry into the genuineness of government registrations. Later non-traceability of the exporter, without proof that the furnished documents were fake or that the exports were otherwise illegal, does not by itself establish a breach. Continuous surveillance over the client's subsequent conduct is not required. Case-Laws Customs Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449588