https://www.taxtmi.com/caselaws?id=769690 Regulation 10(n) of the Customs Broker Licensing Regulations, 2018 requires a customs broker to verify the correctness of the IEC and GSTIN, the client's identity, and whether the client functions at the declared address by using reliable, independent and authentic documents or information. The obligation does not extend to checking whether government officers correctly issued the IEC or GSTIN, nor to conducting physical investigation or continuous surveillance of the client. Official registration documents carry a presumption of genuineness, and IEC, GSTIN and PAN may be sufficient for identity and address verification. On the stated facts, the documents produced were treated as adequate and no forged or invalid material was shown. en-us Tue, 01 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769690 Regulation 10(n) of the Customs Broker Licensing Regulations, 2018 requires a customs broker to verify the correctness of the IEC and GSTIN, the client's identity, and whether the client functions at the declared address by using reliable, independent and authentic documents or information. The obligation does not extend to checking whether government officers correctly issued the IEC or GSTIN, nor to conducting physical investigation or continuous surveillance of the client. Official registration documents carry a presumption of genuineness, and IEC, GSTIN and PAN may be sufficient for identity and address verification. On the stated facts, the documents produced were treated as adequate and no forged or invalid material was shown. Case-Laws Customs Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769690