Customs Broker's License Revocation Overturned: Verification Limited to Document Authenticity, Not Content Accuracy Under Regulation 10(n)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The CESTAT ruled in favor of the appellant Customs Broker, setting aside the revocation of license and penalties. The Tribunal clarified that Regulation 10(n) of the Customs Broker Licensing Regulations, 2018 only requires brokers to verify that documents were genuinely issued by government officers, not to investigate their correctness. The Customs Broker fulfilled obligations by verifying the client's IEC and GSTIN through online verification. The Tribunal held that brokers cannot be expected to judge the validity of government-issued certificates or maintain continuous surveillance of clients' addresses. As no evidence showed that any documents were fake or forged, the appellant had not violated Regulation 10(n), and the impugned order was set aside.....