https://www.taxtmi.com/caselaws?id=785846 Liability of customs brokers for facilitation of export fraud turned on the scope of their verification duties; the tribunal found that verification by KYC documents (Aadhaar, PAN, IEC) satisfied the broker's obligations and no physical visit was required, concluding there was no evidence of broker knowledge of over-valuation, and therefore penalties under the Customs Act and confiscation/seizure measures were unsustainable. Consequence: appellate order imposing penalty and confiscation was set aside and the appeal allowed. en-us Wed, 12 Nov 2025 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785846 Liability of customs brokers for facilitation of export fraud turned on the scope of their verification duties; the tribunal found that verification by KYC documents (Aadhaar, PAN, IEC) satisfied the broker's obligations and no physical visit was required, concluding there was no evidence of broker knowledge of over-valuation, and therefore penalties under the Customs Act and confiscation/seizure measures were unsustainable. Consequence: appellate order imposing penalty and confiscation was set aside and the appeal allowed. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785846