https://www.taxtmi.com/caselaws?id=751921 Regulation 10(n) requires a Customs Broker to verify the correctness of IEC and GSTIN, the client's identity, and the client's functioning at the declared address through reliable, independent and authentic documents or information. It does not require the broker to supervise how Government officers issued those registrations, nor to conduct physical surveillance or continuous investigation. Official certificates and registrations carry a presumption of genuineness, so reliance on authentic documents issued by competent authorities satisfies the obligation unless there is material showing falsity or forgery. Where the alleged breach is not established, revocation of licence and penalty cannot stand, and withholding adverse material also offends natural justice. 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 Regulation 10(n) requires a Customs Broker to verify the correctness of IEC and GSTIN, the client's identity, and the client's functioning at the declared address through reliable, independent and authentic documents or information. It does not require the broker to supervise how Government officers issued those registrations, nor to conduct physical surveillance or continuous investigation. Official certificates and registrations carry a presumption of genuineness, so reliance on authentic documents issued by competent authorities satisfies the obligation unless there is material showing falsity or forgery. Where the alleged breach is not established, revocation of licence and penalty cannot stand, and withholding adverse material also offends natural justice. Case-Laws Customs Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751921