https://www.taxtmi.com/caselaws?id=751921 CESTAT Delhi allowed the appeal and set aside the penalty order revoking the customs broker's license. The tribunal held that the broker fulfilled obligations under Regulation 10(n) by obtaining authentic government documents including GSTIN, IEC, and PAN cards to verify client identity and address. The department's failure to provide documents to the appellant and denial of cross-examination opportunity violated natural justice principles. The tribunal ruled that customs brokers cannot be held liable for subsequently discovered non-existence of entities when they relied on valid government-issued certificates, as brokers cannot sit in judgment over official registrations. en-us Mon, 29 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 09:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751921 CESTAT Delhi allowed the appeal and set aside the penalty order revoking the customs broker's license. The tribunal held that the broker fulfilled obligations under Regulation 10(n) by obtaining authentic government documents including GSTIN, IEC, and PAN cards to verify client identity and address. The department's failure to provide documents to the appellant and denial of cross-examination opportunity violated natural justice principles. The tribunal ruled that customs brokers cannot be held liable for subsequently discovered non-existence of entities when they relied on valid government-issued certificates, as brokers cannot sit in judgment over official registrations. Case-Laws Customs Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751921