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4. The learned Authorised Representative argued that Shri Jagdishchandra R. Agarwal, Director of M/s. Agrawal (JV) in his statement dated 04.05.2005 has stated that M/s. Mahendra N. Thacker, CHA filed three different ex-bond Bills of Entry (clearance of 460 KL of HSD covered by three ex-bond Bills) Nos. F-1005 dated 24.12.2004 for 140KL, F-1208 dated 09.02.2005 for 200 KL and F-1430 dated 16.03.2005 for 120 KL in the name of M/s. Dineshchandra R. Agrawal with IEC No. 0888021119, who were not entitled to avail the benefit of the exemption as PAC was issued in the name of M/s. Agrawal (JV). The appellant Mahendra N. Thacker has mentioned in his defence that there was typographical error on the part of his employee Shri Hiten Thacker in entering the name of importer as M/s. Dineshchandra R. Agrawal in place of M/s. Agrawal (JV) C/o M/s. Dineshchandra R. Agrawal and occurrence of similar error in entering IEC code, which is not acceptable. It is the duty of the Customs House Agent/ Customs Broker to abide by the Customs House Agents Licensing Regulations (CBLR). Shri Mahendra N. Thacker, CHA/ Customs Broker failed to ensure the leakage of Government revenue by not acting in a manner as specified in the CHA licence. He prepared ex-bond Bill of Entry for the clearance of HSD in respect of B & R and has appended his signature for CHA in the name of M/s. Mahendra N. Thacker. The appellant Mahendra N. Thacker failed to furnish the requisite details in the Customs clearance documents and failed to take an affidavit or 6 C/12304,12587/2019-SM indemnity bond or declaration on behalf of M/s. Essar Oil Ltd for storing HSD at site and thereby, violated the provision of Section 46 of the Customs Act, 1962 and the Regulation 13 (a), (d), (l) & (o) of the Customs House Agents Licensing Regulations, 2004, wherein, he failed to obtain authorisation on behalf of M/s. Essar Oil Ltd and buyer for filing Customs clearance documents with Customs. He also failed to 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 and hence, participated in the diversion of HSD procured under PAC. The learned Authorised Representative prayed that the appeal may be dismissed.

(l) ensure that all documents, such as bills of entry and shipping bills delivered in the Customs Station by him show the name of the importer or exporter, as the case may be, and the name of the Customs House Agent, prominently at the top of such documents;
(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."