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(b), 10(d), 10(e) and 10(n) of the CBLR, 2018. The enquiry officer in his enquiry report dated 06.12.2019 has concluded that the appellant has not complied with the Regulations 10 (b), 10(d), 10(e) and 10(n) of the CBLR, 2018.

5.2 As per Regulation 10(n) of CBLR, 2018, the Customs Broker is required to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN), identity of the client and functioning of the client at the declared address by using reliable, independent, authentic documents, data or information. The Customs Broker failed to verify the identity of the client and functioning of the client at the declared address. Shri Prabhakaran, Proprietor of M/s. Souparnika Shipping Services had narrated that he received the documents from one Shri Kukan Rajavelu. All attempts were made to search the premises of the exporter firm when it was found the proprietor of the premises of the export firm company was unaware of the operation of the firm and also about export consignments.

iii. Regulation 10 (e) of CBLR, 2018 had been violated in as much as they had not exercised due diligence to ascertain the correctness of any information which they imparted to a client with reference to any work related to clearance of cargo or baggage. iv. Regulation 10 (n) of CBLR, 2018 had been violated in as much as they had deliberately not verified the antecedents of IEC holder, correctness of importer Exporter Code (IEC) number, identity of their client and functioning of their client at the declared address by using reliable, independent, authentic documents, data or information.

9.6 The Ld. Advocate has also referred to the decision in the case of Commissioner of Customs Vs. Shiva Khurana [2019 (367) ELT 550 (Del.)]. The relevant paragraphs extracted as under:-

"6. The Regulation in question reads as follows :
"13. Obligations of Customs House Agent. - A Customs House Agent shall -
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(o) verify antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information."

7. This Court is of the opinion that the impugned order is justified in the facts and circumstances of C/40199&40248/2020 the case. The reference to the verification of "antecedents and correctness of Importer Exporter Code (IEC) Number" and the identity of the concerned exporter/importer, in the opinion of this Court is to be read in the context of the CHA's duty as a mere agent rather than as a Revenue official who is empowered to investigate and enquire into the veracity of the statement made orally or in a document. If one interprets Regulation 13(o) reasonably in the light of what the CHA is expected to do, in the normal course, the duty cast is merely to satisfy itself as to whether the importer or exporter in fact is reflected in the list of the authorized exporters or importers and possesses the Importer Exporter Code (IEC) Number. As to whether in reality, such exporters in the given case exist or have shifted or are irregular in their dealings in any manner (in relation to the particular transaction of export), can hardly be the subject matter of "due diligence" expected of such agent unless there are any factors which ought to have alerted it to make further inquiry. There is nothing in the Regulations nor in the Customs Act which can cast such a higher responsibility as are sought to be urged by the Revenue. In other words, in the absence of any indication that the CHA concerned was complicit in the facts of a particular case, it cannot ordinarily be held liable."