https://www.taxtmi.com/caselaws?id=799741 Customs Broker obligations under Regulations 10(a), 10(d) and 10(n) require valid client authorisation, reporting of known non-compliance, and verification of client identity and functioning through reliable, independent and authentic records. Receipt of export documents through an intermediary is not prohibited where the exporter has authorised clearance. Concealed prohibited goods detected only through detailed Customs investigation do not establish a reporting breach without broker knowledge of the concealment or misdeclaration. GST registration, PAN, Aadhaar, bank verification and other prescribed KYC records can fulfil the verification requirement. Licensing sanctions require evidence of an actual regulatory breach or knowing involvement. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799741 Customs Broker obligations under Regulations 10(a), 10(d) and 10(n) require valid client authorisation, reporting of known non-compliance, and verification of client identity and functioning through reliable, independent and authentic records. Receipt of export documents through an intermediary is not prohibited where the exporter has authorised clearance. Concealed prohibited goods detected only through detailed Customs investigation do not establish a reporting breach without broker knowledge of the concealment or misdeclaration. GST registration, PAN, Aadhaar, bank verification and other prescribed KYC records can fulfil the verification requirement. Licensing sanctions require evidence of an actual regulatory breach or knowing involvement. Case-Laws Customs Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799741