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(n) verify correctness of Importer Exporter Code (IEC) number, Goods 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;

15. Apparently, the aforequoted provision does not mandate a customs broker to physically verify the address of its client or to meet the client personally. The customs broker is required to verify the "identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information".