https://www.taxtmi.com/caselaws?id=754799 CESTAT NEW DELHI held that a customs broker's licence revocation was unjustified. The broker had filed shipping bills for exporters later deemed suspicious by DGARM. The tribunal found that the broker properly verified clients using authentic GSTIN and IEC documents with valid addresses. The broker's responsibility under Regulation 10(n) of CBLR 2018 does not extend to continuous surveillance of clients or monitoring address changes post-verification. Since initial verification was completed properly with reliable documents, subsequent client relocations without notification cannot be attributed to the broker. The Commissioner incorrectly concluded the broker violated regulations. Appeal allowed, impugned order set aside. 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 CESTAT NEW DELHI held that a customs broker's licence revocation was unjustified. The broker had filed shipping bills for exporters later deemed suspicious by DGARM. The tribunal found that the broker properly verified clients using authentic GSTIN and IEC documents with valid addresses. The broker's responsibility under Regulation 10(n) of CBLR 2018 does not extend to continuous surveillance of clients or monitoring address changes post-verification. Since initial verification was completed properly with reliable documents, subsequent client relocations without notification cannot be attributed to the broker. The Commissioner incorrectly concluded the broker violated regulations. Appeal allowed, impugned order set aside. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754799