https://www.taxtmi.com/highlights?id=102340 Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation. en-us Tue, 04 Aug 2026 08:39:30 +0530 Tue, 04 Aug 2026 08:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102340 Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation. Highlights Customs Tue, 04 Aug 2026 08:39:30 +0530 https://www.taxtmi.com/highlights?id=102340