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3. We have heard Shri Ritaj Kacker, learned counsel for the appellant and Shri M.K. Shukla, learned Authorized Representative for Revenue.

4. Learned counsel for the appellant submitted that the appellant is alleged to have failed to fulfill its obligation under CBLR only on the ground that the exporter was found non-traceable at his declared place of business. A perusal of Regulation 10(n) as has been invoked, makes it amply clear that the CB is obligated 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, date or information. It is submitted that it is a settled law that the responsibility of a Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client to ensure that he continues to operate from that address and that he has not changed his operations. Reliance is placed on the judgment passed in the matter of M/s Bright Clearing & Carrier Private Limited Vs. Commissioner of Customs (A&G) and Star Carriers Vs. C/52335/2024 Commissioner of Customs (A&G)3 wherein it has been held that it is not the responsibility of the Customs Broker to physically inspect the premises of each of its client to ensure that he is operating from the said address. It has been held that it is far to onerous for the CB to fulfill such a responsibility. Learned counsel relied upon another decision in case of International Cargo Services Vs. Commissioner of Customs (Export), New Delhi4 and M/s Satwin Shipping Agency Vs. Commissioner of Customs (General), Mumbai 5 which states that physical verification is not required to be done by CHA. Accordingly, it is submitted that the adjudicating authority has failed to even abide by the case laws rendered by Hon'ble Courts and this Tribunal.

"10- Obligations of a Customs Broker

(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, date or information."

This Regulation requires to CB 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. The CB in his defence reply dated I3.06.2024 and also in his statement has simply admitted that the CB is obligated 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. So long as the CB can find documents which are independent, reliable and authentic to C/52335/2024 establish the identity of his client, this obligation stands fulfilled. In addition, under Regulation 10(n) the Customs Broker is required to verify the functioning of the client at the declared address using reliable, independent, authentic documents, data or information. This responsibility again, can be fulfilled using documents or data or information so long as they are reliable, independent and authentic. Nothing in this clause requires the Customs Broker to physically go to the premises of the client to ensure that they are functioning at the premises.