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 On 22-5-19 CB asked for supporting documents to exporter.

 On 22-5-19 & 24-05-19 shipping bills were filed.  On 25-5-19 DC, Customs, Pipavav called for documents supporting the valuation  On 31-5-19 Goods examined and seized in presence of CB and representative of exporter, I don't see any delay on part of CB here. Therefore charges that CB contravened the provisions of Regulation 101m) are not proved.

19. Regulation 10(11) of CBLR, 2018 "the Customs Broker shall very correctness of importer Exporter Code (IEC) number, Goods and Services Tax Identification 20 C/86869/2021 Number (GSTIN) identity of his client functioning of his client at the declared address using reliable, independent, authentic documents, data or information;"