https://www.taxtmi.com/caselaws?id=789376 Regulation 10(d) requires a Customs Broker to advise the client to comply with the Act, allied Acts, and the rules and regulations, and a breach must be supported by credible evidence; absent such evidence, the allegation fails. Regulation 10(e) requires due diligence on the correctness of information imparted to the client in relation to cargo clearance, but a violation cannot be sustained without identifying the specific incorrect information. Regulation 10(n) is limited to reasonable verification of IEC, GSTIN, client identity, and functioning at the declared address through reliable material; it does not require the broker to guarantee the correctness of government-issued registrations or maintain continuous surveillance. en-us Thu, 02 Apr 2026 00:00:00 +0530 Tue, 07 Apr 2026 18:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789376 Regulation 10(d) requires a Customs Broker to advise the client to comply with the Act, allied Acts, and the rules and regulations, and a breach must be supported by credible evidence; absent such evidence, the allegation fails. Regulation 10(e) requires due diligence on the correctness of information imparted to the client in relation to cargo clearance, but a violation cannot be sustained without identifying the specific incorrect information. Regulation 10(n) is limited to reasonable verification of IEC, GSTIN, client identity, and functioning at the declared address through reliable material; it does not require the broker to guarantee the correctness of government-issued registrations or maintain continuous surveillance. Case-Laws Customs Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789376