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https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/01/2026 01:34:01 pm )

8. He would further submit that the reasoning given by the respondent for the violation under Regulation 10(n) is also baseless. The respondent has miserably failed to apply his mind and has time and again given the same reasoning under different shades to hold that the petitioner is liable for violating the CBLR, 2018. Under Regulation 10(n) of the CBLR, 2018, the petitioner has a duty to verify the Importer Exporter Code Number, GST identification number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information. The petitioner had submitted all the aforesaid documents after due verification by the Customs Authorities during the enquiry and at no point of time, the respondent had refuted the authenticity of those documents provided by the petitioner. When that is the case, and all those documents submitted by them is not found fault with, there is no question of holding the petitioner liable for allegedly violating Regulation 10(n) of the CBLR, 2018.

(c) The petitioner has not violated Regulation 10(n) of the CBLR, 2018, as per which, the petitioner has to verify the Importer Exporter Code number, GST Identification number, identity of their client and functioning of their client https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/01/2026 01:34:01 pm ) at the declared address by using reliable, independent, authentic documents, data or information. The petitioner had submitted all the aforesaid documents after due verification with the Customs Authorities during the enquiry, and at no point of time, the Customs Authorities had refuted those documents. Therefore, the question of holding the petitioner liable under Section 114 of the Act does not arise for the fault committed by the exporter in committing the illegal act of misdeclaration of the goods.

18. The decisions relied upon by the learned senior counsel for the petitioner also support the stand taken by the petitioner, which are as follows:-

https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/01/2026 01:34:01 pm )
(a) When the Importer Exporter Code is given to the Customs House Agent, there is a presumption that an appropriate background check would have been done by the Customs Authorities, and therefore, when there is nothing on record that the Customs House Agent had knowledge that the goods mentioned in the Shipping Bills/Bill of Entries did not reflect the truth of the declared goods, the Customs House Agent cannot be penalised under Section 114 of the Act.