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(n) verify correctness of Importer Exporter Code (IEC) number, Good and Services Tax Identification Number (GSTIN), identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information;"

6.2. We find that the Principal Commissioner of Customs had come to the conclusion that the appellants CB had violated the above stated sub- regulations (a), (b), (d), (e), (m) and (n) of Regulation 10 ibid as they had engaged in the job of clearance of imported consignment by receiving the documents from an employee of logistics company who is unauthorized person and not obtained the same from the importer; they did not have any interaction with the IEC holder/importer; they allowed unauthorized persons for handling customs clearance work for them; they also did not properly verify the KYC documents, as the IEC holder/importer did not exist in the declared address as brought out in the investigation; further they facilitated evasion of payment of legitimate customs duty and bypassing of mandatory FSSAI clearances to be obtained by the importer; and attempted to clear the goods without examination in an illegal manner. Besides the above omissions and commissions, the statements recorded during the investigation from various persons involved in the offence in terms of Section 108 of the Customs Act, 1962, which have been used as evidence against the appellants for contravention of various Regulations of 10 ibid, also prove that the appellants have facilitated and indulged in perpetuating the fraud on government exchequer. Thus, the adjudicating authority had passed the impugned order confirming all the allegations of violation of above Regulations of CBLR, 2018.

12.1 We find from the records, that the appellants CB had obtained the KYC documents from the importer M/s S.S. and Sons vide their authorization letter dated 28.08.2019 and verified the existence of the importer through the Certificate of Importer-Exporter Code dated 08.04.2019 issued by the C/86735/2021 Additional Director General of Foreign Trade, Ministry of Commerce and Industry, Government of India indicating the name along with address, name of the proprietor; Permanent Account Number (PAN) card of the proprietor/importer; Banker's certification of maintaining current account by the importer/IEC and verification of the signature of the proprietor; and the GST Registration Certificate issued on 27.03.2019 by the Superintendent, GST Department of Raigad. However, the inquiry proceedings had concluded in the impugned order that the appellants CB has not made any serious attempt to verify the antecedents, correctness of actual IEC, identity of his client and functioning of his client at the declared address and accepted documents indirectly from a logistics operator Shri Laxmi Narayan Mishra.

guidelines for CHAs so that they are not used intentionally or unintentionally by importers/exporters who indulge in fraudulent activities. Accordingly, Regulation 13 of CHALR, 2004, has been suitably amended to provide that certain obligations on the CHAs to verify the antecedent, correctness of Import Export Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information. In this regard, a detailed guideline on the list of documents to be verified and obtained from the client/customer is enclosed in the Annexure. It would also be obligatory for the client/customer to furnish to the CHA, a photograph of himself/herself in the case of an individual and those of the authorised signatory in respect of other forms of organizations such as company/trusts etc., and any two of the listed documents in the annexure.
"The CHA is not an inspector to weigh the genuineness of the transaction. It is a processing agent of documents with respect to clearance of goods through customs house and in that process only such authorized personnel of the CHA can enter the customs house area....... It would be far too onerous to expect the CHA to inquire into and verify the genuineness of the IE Code given to it by a client for each import/export transaction. When such code is mentioned, there is a presumption that an appropriate background check in this regard i.e. KYC etc. would have been done by the customs authorities."