Customs Broker.--A Customs Broker shall-
...
(n) verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN),identity ... appellant as a Customs
Broker to "verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN),identity
51659/2021
c) Details of Bank Account
d) Certificate of Importer Exporter Code (IEC)
e) Registration Certificate (GST REG-06)
f) PAN Card
g) Aadhar ... time of export.
17. We find that Regulation 10(n) requires the Customs Broker to
verify correctness of Importer Exporter Code (IEC) number,
Goods
Block - A, Milap Nagar, New Delhi 110
059, holders of Import Export Code No. AOUPV9466K and GST
Registration No: 07AOUPV9466KIZM, through their customs
Broker ... Jagdambe Exports, Unit No.
114, First Floor, Plot No.B-7, Netaji Subhash Place, Pitampura,
New Delhi 110 034 holders of Import Export Code
exporter. The CHA is not expected to do a background check of the
exporter/client who approaches it for facilitation services in export and
imports ... When the Importer/Exporter
Code Number was provided and before this code was issued a
background check of the said importer/exporter is undertaken
exporter. The CHA is not expected to do a background check of the
exporter/client who approaches it for facilitation services in export and
imports ... When the Importer/Exporter
Code Number was provided and before this code was issued a
background check of the said importer/exporter is undertaken
provision which
prohibits such an activity on the part of an Import Export
Code Number holder. Learned counsel for the
respondents categorically made a statement ... exporter Code Number. - No person
shall make any import or export except under an
Importer-exporter Code Number granted by the
C/86381 & 86382
provision which
prohibits such an activity on the part of an Import Export
Code Number holder. Learned counsel for the
respondents categorically made a statement ... exporter Code Number. - No person
shall make any import or export except under an
Importer-exporter Code Number granted by the
C/86381 & 86382
with the actual importers. These facts
clearly establish that the Customs Broker has failed to verify the
correctness of Importer Exporter Code (IEC) number, Goods ... Customs, as the case may be;
......................................................................................................................
(n) verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN),identity
Customs Broker.--A Customs
Broker shall-
...
(n) verify correctness of Importer Exporter Code
(IEC) number, Goods and Services Tax
Identification Number (GSTIN),identity ... Regulation 10(n) requires the Customs Broker to verify
correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN),identity
antecedents and correctness of Importer Exporter Code (IEC) Number"
and the identity of the concerned exporter/importer, in the opinion of
this Court ... importer or exporter in fact is reflected in the list
of the authorized exporters or importers and possesses the Importer
Exporter Code (IEC) Number
