https://www.taxtmi.com/caselaws?id=758537 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires a Customs Broker to verify the correctness of IEC and GSTIN, the client's identity, and the functioning of the client at the declared address through reliable, independent and authentic material. It does not require the broker to whether government-issued registrations were correctly granted, nor does it impose a duty of physical inspection or continuous surveillance at the client's premises. On the stated facts, the broker was found not to have breached this verification obligation because the documents were issued by government authorities and there was no proof they were forged or invalid; accordingly, revocation, forfeiture of security deposit, and penalty were held unsustainable. en-us Fri, 13 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758537 Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires a Customs Broker to verify the correctness of IEC and GSTIN, the client's identity, and the functioning of the client at the declared address through reliable, independent and authentic material. It does not require the broker to whether government-issued registrations were correctly granted, nor does it impose a duty of physical inspection or continuous surveillance at the client's premises. On the stated facts, the broker was found not to have breached this verification obligation because the documents were issued by government authorities and there was no proof they were forged or invalid; accordingly, revocation, forfeiture of security deposit, and penalty were held unsustainable. Case-Laws Customs Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758537