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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;"

5.3. We also find that the Principal Commissioner of Customs on the basis of the conclusion arrived in the impugned order, that as the appellant Customs broker did not have any interaction with their clients and thus there was no possibility of the CB to advise the clients to comply with the provisions of the Customs Act; as the appellants CB declared B/E of high value of imported goods without verifying the valuation aspect and without insisting on the declaration of brand, has held that the CB had violated the provision of Regulation 10(d) ibid. Similarly, on the account of the appellants CB had limited knowledge regarding valuation of imported goods; and that they did not take any effort to ascertain the genuineness of the importer through authentic and reliable means as per CBLR, 2018, had held that the appellants CB had violated Regulations 10(e) and 10(n) of CBLR, 2018.

6.6. We find from the records, that the appellants have verified the existence of the importer through the certificate of Importer-Exporter Code issued by the Ministry of Commerce, DGFT indicating the name of the importer along with address, name of the proprietor; letter of Indian bank certifying the Signature nature of the proprietor of the importer firm, the maintaining of current account held by importer with their bank, bank statements and Permanent Account Number (PAN) card of the proprietor.

guidelines for CHAs so that they are not used intentionally or unintentionally by importers/exporters who indulge in fraudulent activities. Accordingly, Regulation 13 of CHALR, 2004, has been suitably amended to provide that certain obligations on the CHAs to verify the antecedent, correctness of Import Export Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information. In this regard, a detailed guideline on the list of documents to be verified and obtained from the client/customer is enclosed in the Annexure. It would also be obligatory for the client/customer to furnish to the CHA, a photograph of himself/herself in the case of an individual and those of the authorised signatory in respect of other forms of organizations such as company/trusts etc., and any two of the listed documents in the annexure.
"The CHA is not an inspector to weigh the genuineness of the transaction. It is a processing agent of documents with respect to clearance of goods through customs house and in that process only such authorized personnel of the CHA can enter the customs house area....... It would be far too onerous to expect the CHA to inquire into and verify the genuineness of the IE Code given to it by a client for each import/export transaction. When such code is mentioned, there is a presumption that an appropriate background check in this regard i.e. KYC etc. would have been done by the customs authorities."