CESTAT held that the customs broker fulfilled verification ...

Customs Broker Cleared: Verified IEC and GSTIN Documents, Not Liable for Ongoing Client Monitoring or Potential Fraud

April 30, 2025

Case Laws Customs AT

CESTAT held that the customs broker fulfilled verification obligations under Regulation 10(n) by validating IEC and GSTIN through online portals and official documents. The broker is not required to continuously monitor client operations or investigate potential fraud beyond initial document verification. The presumption of authenticity applies to government-issued certificates per Section 79 of Evidence Act. The broker's responsibility is limited to initial address verification, and subsequent client relocation or misrepresentation cannot be attributed to the broker. The appellate tribunal set aside the impugned order, allowing the appeal and finding no violation of regulatory requirements by the customs broker.

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CESTAT held that the customs broker fulfilled verification ...

Customs Broker Cleared: Verified IEC and GSTIN Documents, Not Liable for Ongoing Client Monitoring or Potential Fraud

April 30, 2025

Case Laws Customs AT

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