The CETAT held that the Customs Broker is not required to physically verify the importer address. Only KYC is required to be done. For full judgment/decision, please go to https://www.taxscan.in/regulation-10-n-of-cblr-doesnt-mandate-customs-broker-to-physically-ascertain-the-correctness-of-address-given-in-import-detail-cestat-read-order/362049/.