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Showing contexts for: import export code in Silver Line Global Freight Pvt Ltd vs Commissioner Of Customs Airport & ... on 8 December, 2025Matching Fragments
25. Regulation 10(n) reads as follows:
"10. Obligations of Customs Broker.-- A Customs Broker shall --
(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;"
26. The SCN records the following regarding the violation of Regulation 10(n):
C/51371/2025
(ii) I observe that it is obligatory on the part of Customs Broker to 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 of information; that they shall exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo and that Customs Broker shall advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof, and in case of non-compliance, shall bring the matter to the notice of the Customs Authorities. However, in the instant case, the Customs Broker/ M/s Silverline Global Freight Private Limited failed to fulfil his obligations, I also find that the Custom Broker failed to provide any genuine contact details of Sh. Gurmeet Singh, proprietor of M/s Felicity International.
(iii) Similarly, I also observe that contention of the notice via submission is not only a poor attempt to absolve himself of his obligation/responsibilities but also reflected lack of understanding of the obligations cast upon him by the provisions of law.
(iv) Hence after going through the case records, statements and submissions made by the Customs Broker at the time of personal hearing I observe that the said Customs Broker at the time of personal hearing I observe that the said Customs Broker have violated Regulation 10(n) of the CBLR 2018 in as much as he failed to 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. Hence, I found this article of charge is to be established/ proven against the CB.