https://www.taxtmi.com/caselaws?id=764258 Under the Customs Brokers Licensing Regulations, 2018, a customs broker is liable only for duties within its authorised role: filing and clearance work may be done through an authorised employee, and no breach of Regulation 10(b) was established where the broker's involvement was limited and the record did not show use of an unauthorised person. No breach of Regulation 10(d) was shown where the broker facilitated import processing within the customs framework without evidence of unlawful advice or assistance. No breach of Regulation 10(n) was proved where KYC documents were government-issued or verifiable, and there was no proof of knowledge of fraud or any legally required failure of verification. en-us Thu, 02 Jan 2025 00:00:00 +0530 Tue, 07 Jan 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764258 Under the Customs Brokers Licensing Regulations, 2018, a customs broker is liable only for duties within its authorised role: filing and clearance work may be done through an authorised employee, and no breach of Regulation 10(b) was established where the broker's involvement was limited and the record did not show use of an unauthorised person. No breach of Regulation 10(d) was shown where the broker facilitated import processing within the customs framework without evidence of unlawful advice or assistance. No breach of Regulation 10(n) was proved where KYC documents were government-issued or verifiable, and there was no proof of knowledge of fraud or any legally required failure of verification. Case-Laws Customs Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764258