such exporters. During the investigation it
was found that unscrupulous persons had created bogus entities by
obtaining Import Export Code (IEC) in the name ... exporters/Customs Broker is allowed to initiate
for the first time import/export through Precious Cargo Customs
Clearance Centre having Customs-EDI port code INDPC4
Customs Broker.--A Customs Broker shall-
...
(n) verify correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN),identity ... document to be obtained from the exporter and Regulation 10
(n) of CBLR, 2018 prescribes that Importer Exporter Code, GSTIN and
identity of the client
authentic document, data or information. In usual course
they verify the importer exporter code number, GST number and
identity of the clients by taking bank ... Appeal No. 75597 of 2022
(d) ................................................
(e) ..............................................
(n) Verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), identity
Global Enterprises has denied that he had applied for any
Importer Exporter Code (IEC).Shri Sahdeo Bapurao Rade further
stated that he has not authorized ... Customs Act, 1962 he did not apply for any Importer-
Exporter Code (IEC). According to this statement neither he ever
has any business interest
charges and transporting charges; that, they had been using
various other import Export Codes (IECs) of various other fictitious
firms to hide their ... identity as actual importer / beneficiary; that, they
6
Customs Appeal Nos.75240 to 75244/2014
were using the Import Export codes of various firms including
certain obligations on the CHAs to verify
the antecedent, correctness of Import Export Code (IEC) Number,
7
Cus.Appeal No./75665 of 2022
identity ... appellant as a Customs Broker to "verify
correctness of Importer Exporter Code (IEC) number, Goods and
Service Tax Identification Number GSTIN), identity
importers to comply with all customs acts and rules and
regulations. It is not the case of the department that Importer
Exporter Code ... Shri Yusuf
Pardawala. The appellant is specifically alleged to have used
Import Export Code (hereinafter referred as IEC) of importer firms
Customs, as the
case may be;
...
(n) verify correctness of Importer Exporter Code (IEC) number, Good and
Services Tax Identification Number (GSTIN), identity ... Exports, Delhi vide their authorization letter dated
20.10.2020. Further, they had verified the existence of the importer through
the Certificate of Importer-Exporter Code dated
persons
2
C/88496/2018
through mis-use of various Import-Export Codes (IECs) by taking these on
lease/rent from the IEC holders illegally ... speed and
efficiency and without any delay;
(n) verify correctness of Importer Exporter Code (IEC) number, identity
of his client and functioning of his client
from the importer vide their letter dated 15.05.2016 and verified
the existence of the importer through the certificate of Importer-Exporter
Code issued ... from the importer M/s V.B.
Imports, Thane mentioning that they authorize the appellants for clearance
of import/export consignment on their behalf from
