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(d) As per Regulation 10 (n) of the Customs Broker Licensing Regulations, 2018 (Notified under Notification No. 41/2018-Customs (NT) dated 14.05.2018. The Customs Broker has an Obligation 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. But Sh. Sunil Dutt, G-card of M/s Safe Cargo Clearing Services in his statement dated 12.04.2021 recorded under CGST Act, 2017 himself admitted his fault. Sh. Sunil Dutt, G-card of M/s Safe Cargo Clearing Services has mentioned that he never met the proprietor of M/s P. S. Traders. Patiala on whose behalf he had filed the import documents. Further Sh Sunil Dutt is not appearing before Customs despite Summon being sent on 12.08.2021, 28.08.2021, 31.08.2021 & 11.09.2021 In this regard a complaint under Section 174-175 of Indian Penal Code. 1860 has been lodged before Chief Judicial Magistrate. Ludhiana,

(l) immediately report the loss of license granted to him to the Principal Commissioner of Customs Commissioner of Customs, as the case may be.

(m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay

(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 data or information, (0) inform any change of postal address, telephone number, e-mail etc to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, of all Customs Stations including the concerned Deputy Commissioner or Assistant Commissioner of the Commissionerate who has granted the license immediately within two days;

15. Further, we find that in the present case Sunil Dutt G- card holder in connivance with other accused managed to illegally cleared the consignment having cigarette and later deleted all the whatsapp chat/call records in connivance with their crime partners.

16. Further, we find that Sunil Dutt has categorically admitted in his statement that he has not obtained any KYC 17 C/60304/2022 documents from the actual importer and all the documents including the KYC were given to him by Sandeep Kumar inspector and he has never contacted and met the actual importer at any point of time. Thereby, he has violated the regulation 10(n) which prescribed that the custom broker has to verify correctness of the importer exporter code (IEC) number, goods and services tax identification number (GSTIN), identify of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information. The appellant had failed to verify the correctness of IEC, identity and whereabouts of the firms with authentic data and information thereby violating the obligations cast upon it under Regulation 10 (n) of CBLR 2018.