https://www.taxtmi.com/caselaws?id=781754 Non-participation in an inquiry did not, by itself, establish breach of Customs Brokers' Licensing Regulations, 2018. The record did not show that the Customs Broker failed to advise clients to comply with law or to report non-compliance, so no violation of Regulation 10(d) was made out. The record also did not show lack of due diligence or the imparting of incorrect information, so Regulation 10(e) was not breached. On Regulation 10(n), verification of IEC, GSTIN, identity and declared address requires reliance on reliable, independent and authentic documents and does not oblige a Customs Broker to question the genuineness of government-issued papers or conduct a physical investigation at the client's premises; no violation was established. en-us Tue, 18 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781754 Non-participation in an inquiry did not, by itself, establish breach of Customs Brokers' Licensing Regulations, 2018. The record did not show that the Customs Broker failed to advise clients to comply with law or to report non-compliance, so no violation of Regulation 10(d) was made out. The record also did not show lack of due diligence or the imparting of incorrect information, so Regulation 10(e) was not breached. On Regulation 10(n), verification of IEC, GSTIN, identity and declared address requires reliance on reliable, independent and authentic documents and does not oblige a Customs Broker to question the genuineness of government-issued papers or conduct a physical investigation at the client's premises; no violation was established. Case-Laws Customs Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781754