https://www.taxtmi.com/caselaws?id=785203 Decision addresses alleged contraventions of customs broker regulations concerning authorization, client advisory duties, due diligence, and KYC verification. The analysis finds the authorization document to be valid notwithstanding its source, and holds that reliance on third-party oral statements was improper because required procedural safeguards for admitting such statements were not followed, so allegations under duties to advise and to exercise due diligence were unestablished. The KYC-related charge failed where requisite documents were obtained and not shown to be forged. Consequently, the revocation and penalties based on these violations were set aside and the appeal allowed. en-us Mon, 05 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785203 Decision addresses alleged contraventions of customs broker regulations concerning authorization, client advisory duties, due diligence, and KYC verification. The analysis finds the authorization document to be valid notwithstanding its source, and holds that reliance on third-party oral statements was improper because required procedural safeguards for admitting such statements were not followed, so allegations under duties to advise and to exercise due diligence were unestablished. The KYC-related charge failed where requisite documents were obtained and not shown to be forged. Consequently, the revocation and penalties based on these violations were set aside and the appeal allowed. Case-Laws Customs Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785203