Section 13(c) in The Courier Imports and Exports (Clearance) Regulations, 1998
(c)exercise due diligence to ascertain the correctness and completeness of any information which he submits to the proper officer with reference to any work related to the clearance of import good or [of] [Substituted words "shipment of" by Notification No. G.S.R. 184(E), dated 14.3.2001 (w.e.f. 9.11.1998)] export goods;
