https://www.taxtmi.com/caselaws?id=753533 A customs broker's duties under Regulations 10(d) and 10(n) are limited to advising compliance, reporting known non-compliance, and verifying IEC, GSTIN, client identity and declared business existence through reliable, independent and authentic material. Reliance on genuine government-issued documents is sufficient; the broker is not required to physically inspect every client premises or independently second-guess registrations issued by competent authorities. Because the later discovery that the exporter was non-existent did not, on these facts, prove the broker's own failure, the alleged breaches were not established and the revocation of licence, forfeiture of security deposit and penalty were unsustainable. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 08:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753533 A customs broker's duties under Regulations 10(d) and 10(n) are limited to advising compliance, reporting known non-compliance, and verifying IEC, GSTIN, client identity and declared business existence through reliable, independent and authentic material. Reliance on genuine government-issued documents is sufficient; the broker is not required to physically inspect every client premises or independently second-guess registrations issued by competent authorities. Because the later discovery that the exporter was non-existent did not, on these facts, prove the broker's own failure, the alleged breaches were not established and the revocation of licence, forfeiture of security deposit and penalty were unsustainable. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753533