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4. Lack of Verification: Shri Vinod Kumar Sharma, the Proprietor and F-card holder of the CB firm M/s V.S. Bhagwati Shipping, in his statement, interalia stated that the documents such as Customer Information Sheet, undertaking regarding truthfulness and authenticity of SAFTA certificate & authority letter to Customs relating to consignments of Black Peppers imported in the name of M/s. T.G. Enterprise were not signed by the Proprietor, M/s. T.G. Enterprise, Ahmedabad and the signature on the said documents was different from the signature on the PAN card submitted by the Proprietor, M/s. T. G. Enterprises. Hence, it is clear that he failed to verify the KYC, antecedent, correctness of Importer Exporter Code (IEC) number, identity and functioning of his clients viz. M/s R. M. International, Ahmedabad, M/s. T. G. Enterprise, Ahmedabad & M/s. M. M. Enterprise, Ahmedabad at the declared addresses and hence it was alleged that CB contravened Regulation 10(n) of the CBLR, 2018 (read with Regulation 11(n) of erstwhile CBLR, 2013).

In these circumstances we did not find any merit in confirmation of charge under Regulation 10(d) and 10(e)of the CBLR 2018. The same is therefore liable to be dropped.

Customs Appeal No. 51930 of 2022 [DB] 6.12 The next charge upheld against the appellant relates to violation of Regulation 10(n) of the CBLR,2018. The Regulation10(n) reads as follows:

"The Custom Broker shall 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."

6.13 The adjudicating authority below has held that the CB did not verify the KYC, antecedent, correctness of importer exporter code (IEC) number, identity and functioning of his clients at the declared address and thus the CB has failed to perform duties casted upon him under the provisions of Regulation 11(n) of CBLR, 2018. From the above provision, we find that the obligation of CB under Regulation 10(n) can be summarized as follows : 

            (a)    Verify the correctness of IEC number
            (b)    Verify the correctness of GSTIN
            (c)    Verify   the   identity   of    the     client   using    reliable,