https://www.taxtmi.com/caselaws?id=751918 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2013 requires a Customs Broker to verify the IEC, GSTIN, client identity and the client's functioning at the declared address through reliable, independent and authentic documents, data or information. The obligation does not extend to supervising how government registrations were issued, nor to conducting physical verification of every client's premises or continuous post-verification surveillance. On the stated facts, the documents obtained, including IEC, GSTIN and KYC material, were treated as sufficient to discharge the regulatory duty, and later verification reports did not establish that the exporters had never existed at the relevant time. en-us Fri, 26 Apr 2024 00:00:00 +0530 Fri, 03 Jan 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751918 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2013 requires a Customs Broker to verify the IEC, GSTIN, client identity and the client's functioning at the declared address through reliable, independent and authentic documents, data or information. The obligation does not extend to supervising how government registrations were issued, nor to conducting physical verification of every client's premises or continuous post-verification surveillance. On the stated facts, the documents obtained, including IEC, GSTIN and KYC material, were treated as sufficient to discharge the regulatory duty, and later verification reports did not establish that the exporters had never existed at the relevant time. Case-Laws Customs Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751918