https://www.taxtmi.com/caselaws?id=754799 A Customs Broker satisfies Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 by verifying the IEC, GSTIN, client identity, and the client's functioning at the declared address through reliable, independent and authentic documents, data or information. The duty does not require the broker to check whether government officers correctly issued those registrations, because such records carry a normal presumption of genuineness, nor does it require a physical inspection or continuous surveillance of the premises. As authentic government-issued documents established the client's identity and address, the alleged violation was unsustainable, and the revocation of licence, forfeiture of security deposit, and penalty could not stand. en-us Fri, 28 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754799 A Customs Broker satisfies Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 by verifying the IEC, GSTIN, client identity, and the client's functioning at the declared address through reliable, independent and authentic documents, data or information. The duty does not require the broker to check whether government officers correctly issued those registrations, because such records carry a normal presumption of genuineness, nor does it require a physical inspection or continuous surveillance of the premises. As authentic government-issued documents established the client's identity and address, the alleged violation was unsustainable, and the revocation of licence, forfeiture of security deposit, and penalty could not stand. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754799