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(v) The only thing against the appellant is a report by DGARM that the exporters were found to be non-

existent which is not on the basis of any evidence.

(vi) Even if the exporter was found non-existent at the address, the appellant had verified their existence on the basis of the documents issued by the Government Office and he cannot be held accused of violation Regulation 10(n).

(vii) As far as the sole exporter in respect of which C/51269/2023 verification was done in this case is concerned, the appellant had obtained their import export code, GSTIN, PAN and bank details. Therefore, the appellant had sufficiently fulfilled the requirements of regulation 10(n) and, therefore, was not liable to action under the CBLR 2018. In view of the above, the appeal may be allowed and the impugned order may be set aside.

11. We have considered the submissions on both sides and perused the records.

12. The undisputed facts of the case are that although DGARM had identified 26 exporters whose exports the appellant had processed and who in the opinion of DGARM, had not existed physical verification was conducted only in respect of one exporter, namely M/s Goodluck Traders. The charge against the appellant is that it had violated regulation 10(n) of CBLR 2018. 7 2009 (244) ELT 562 C/51269/2023 Regulation 10 places several obligations on the licensed Customs Broker. Clause (n) requires the Customs Broker to verify correctness of importer exporter code number, goods and services tax identification number (GSTIN), identity of its client and functioning of its client at the declared address using reliable independent authentic documents, data or information.

13. It requires the 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 or information. This obligation can be broken down as follows:

a) Verify the correctness of IEC number
b) Verify the correctness of GSTIN
c) Verify the identity of the client using reliable, independent, authentic documents, data or information