https://www.taxtmi.com/caselaws?id=788408 Prima facie bonafide KYC and client identity documentation (including operative IEC and GSTIN) satisfy the broker's verification obligation under the Customs Brokers Licensing Regulations, 2018, and do not require physical inspection; disciplinary sanctions based solely on discreet market enquiries, hearsay or inability to trace the exporter without involving the client do not establish intent to defraud and are insufficient to support revocation, forfeiture or penalty. Procedural fairness requires adherence to prescribed inquiry timelines and genuine consideration of replies; failure to follow timelines and reliance on a flawed inquiry vitiates disciplinary action and mandates restoration of licence and return of monetary amounts. en-us Thu, 19 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788408 Prima facie bonafide KYC and client identity documentation (including operative IEC and GSTIN) satisfy the broker's verification obligation under the Customs Brokers Licensing Regulations, 2018, and do not require physical inspection; disciplinary sanctions based solely on discreet market enquiries, hearsay or inability to trace the exporter without involving the client do not establish intent to defraud and are insufficient to support revocation, forfeiture or penalty. Procedural fairness requires adherence to prescribed inquiry timelines and genuine consideration of replies; failure to follow timelines and reliance on a flawed inquiry vitiates disciplinary action and mandates restoration of licence and return of monetary amounts. Case-Laws Customs Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788408