https://www.taxtmi.com/caselaws?id=797275 Customs Broker obligations under Regulations 10(a), 10(d) and 10(n) require proper client authorisation, compliance advice, and reliance on reliable, independent and authentic KYC records. Authorisation letters need not invariably be obtained directly from importers where valid authority exists. A broker is not expected to independently assess the quality or valuation of imported goods subject to First Check assessment, customs examination and approved valuation. Obtaining IEC, GSTIN, PAN and supporting documents not shown to be forged satisfies KYC obligations; the regulations do not require physical verification of each importer's premises or continued operations. Subsequent unavailability of importers at declared addresses alone does not establish non-compliance. en-us Fri, 07 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797275 Customs Broker obligations under Regulations 10(a), 10(d) and 10(n) require proper client authorisation, compliance advice, and reliance on reliable, independent and authentic KYC records. Authorisation letters need not invariably be obtained directly from importers where valid authority exists. A broker is not expected to independently assess the quality or valuation of imported goods subject to First Check assessment, customs examination and approved valuation. Obtaining IEC, GSTIN, PAN and supporting documents not shown to be forged satisfies KYC obligations; the regulations do not require physical verification of each importer's premises or continued operations. Subsequent unavailability of importers at declared addresses alone does not establish non-compliance. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797275