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2018 (9) TMI 934 - AT - CustomsImposition of penalty under Regulations 18 & 20 (7) of the Customs Brokers Licensing Regulations, 2013 - The only infraction found against the customs broker is that they have not verified the KYC norms as per the Regulation 11 (n) ibid - Held that:- Case law of HIM Logistics Pvt. Ltd. [ 2016 (4) TMI 971 - CESTAT NEW DELHI] will apply on all fours to the case at hand - There is only so much that a customs broker can do for verification of antecedents. In fact there are many cases where fraudulent importers or exporters have used even forged documents including forged IEC and other KYC documents to avail unintended benefits in import and export, while no doubt the customs broker is expected to remain vigilant and undertake the verification of documents etc. as also comply with the other obligations cast on him under Regulation 11, he cannot be expected to cause in-depth detective investigation well that is beyond his capacity. Penalty unjustified - appeal allowed - decided in favor of appellant.
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