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(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;

8. According to the appellant, it had not violated any of the above regulations. The SCN was issued based only on two documents- email dated 11.7.2024 sent by the office of the Chief Commissioner of Customs, New Delhi (RUD-1) and the Expert Risk Review Report of DGARM dated 2.7.2024 (RUD-2). The contents of the Export Risk Review Report were reproduced on pages 1 to 5 of the SCN. The number of shipping bills filed by the appellant for Utkarsh International is given in Table A of the SCN. Regulations 10(d), (e) and (n) are reproduced in the SCN and it is alleged that the appellant had violated Regulations 10(d), (e) and (n).

10 C/50820 OF 2025 ―8.12.1 The Regulation 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.

8.12.2 M/s Falcon Air Cargo & Travels Pvt. Ltd. submission is that CBLR does not specify collecting KYC on mail/visit of premises etc. The verification can be done with ID no. of IEC, GSTIN to identify the functioning of the client on the declared address through respective reliable Portals. We hereby confirmed that Import Export Licence (IEC) number, Goods and Service Tax Identification Number (GSTIN) was verified from respective Portal of Government India and confirmed Identity and declared address, further other proof and KYC such as Rent Agreement, Electricity Bill, Aadhar Card of Proprietor, PAN card, AD code letter from Bank, GSTIN certificate and IEC certificate copy were also collected.

8.12.3 I concur with the CB's submission to the extent that the documents were submitted and that the Customs Broker (CB) conducted verifications regarding the Importer Exporter Code (IEC), Goods and Services Tax Identification Number (GSTIN), and the identity of the client.

8.12.4 However, I find that the NCTC-DGARM, Mumbai report confirmed that the Exporter, M/s Utkarsh International firm was non-existent at the time of physical verification. This raised a critical question: how can it be said that the Customs Broker (CB) properly verified the functioning of its client at the declared address? I also observe that the signature put by the exporter namely Shri Mehfooz Alam on the statement dated 20.01.2023 recorded during investigation by SIIB, ACC, Export and PAN Card differs significantly from the one on the authorization with no date, indicating possible fabrication.

20. Thus, according to the impugned order, the exporter did not exist at all and therefore, the appellant had violated Regulation 10(n). Despite being non-existent, according to the impugned order, the exporter received from the appellant incorrect or inaccurate information and therefore, the appellant violated Regulation 10(e).

21. We now proceed to examine the scope of the obligation of the customs broker under Regulation 10(n). It requires the customs broker to verify the 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: