https://www.taxtmi.com/caselaws?id=767361 A customs broker satisfies Regulation 10(n) of the Customs Broker Licensing Regulations, 2018 by verifying IEC and GSTIN through reliable, independent and authentic documents or data and by obtaining other material to confirm the client's identity and declared address. The broker is not required to supervise the correctness of the issuing authorities' acts, conduct a physical inspection in every case, or maintain continuous surveillance to ensure the client remains at the same premises. Officially issued registration and identity documents carry a presumption of genuineness, and later non-traceability of the exporter does not by itself establish broker default unless there is evidence of forged documents or knowledge of fraud. en-us Thu, 13 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767361 A customs broker satisfies Regulation 10(n) of the Customs Broker Licensing Regulations, 2018 by verifying IEC and GSTIN through reliable, independent and authentic documents or data and by obtaining other material to confirm the client's identity and declared address. The broker is not required to supervise the correctness of the issuing authorities' acts, conduct a physical inspection in every case, or maintain continuous surveillance to ensure the client remains at the same premises. Officially issued registration and identity documents carry a presumption of genuineness, and later non-traceability of the exporter does not by itself establish broker default unless there is evidence of forged documents or knowledge of fraud. Case-Laws Customs Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767361