https://www.taxtmi.com/caselaws?id=752227 A Customs Broker satisfies Regulation 10(n) by verifying IEC, GSTIN, identity and address particulars through reliable, independent and authentic documents, and is not required to act as an investigating authority or physically inspect every premises; on these facts, no breach was proved. However, Regulation 13(12) imposes a duty to supervise employees, and the broker's admitted failure to monitor the employee's filing work established negligent supervision. Revocation of the licence was held disproportionate because there was no proof of active facilitation, collusion or knowledge of the misdeclaration, so the revocation order was set aside while the forfeiture and penalty were upheld. en-us Tue, 30 Apr 2024 00:00:00 +0530 Mon, 06 May 2024 09:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752227 A Customs Broker satisfies Regulation 10(n) by verifying IEC, GSTIN, identity and address particulars through reliable, independent and authentic documents, and is not required to act as an investigating authority or physically inspect every premises; on these facts, no breach was proved. However, Regulation 13(12) imposes a duty to supervise employees, and the broker's admitted failure to monitor the employee's filing work established negligent supervision. Revocation of the licence was held disproportionate because there was no proof of active facilitation, collusion or knowledge of the misdeclaration, so the revocation order was set aside while the forfeiture and penalty were upheld. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752227