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 ... 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
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 ... 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
related to clearance of
cargo or baggage;
....
(n) verify correctness of Importer Exporter Code (IEC)number, Goods and
Services Tax Identification Number (GSTIN), identity ... 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
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
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 Director General
Patna High Court
emphasized that a person, who imports goods must hold a valid
Importer-Exporter Code Number, observing as under:-
"31. Thus ... importer/exporter is a
person who imports or exports goods on his own
account and such person must have his own
account number
Export Council
6. Address of the registered / head office of exporter:
7. Tel. No. and e-mail ID of the exporter........:
8. Import -Export Code ... exporter........:
4. Service Tax Registration No.
5. Division ......... Commissionerate
6. Membership No. Of the Export Council
7. Import Export Code No..............
8. Name
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
certain obligations on the CHAs to verify the
antecedent, correctness of Import Export Code (IEC)
Number, identity of his client and the functioning ... Customs Broker
through independent and authentic documents, data
or information. The importer exporter code (IEC)
issued by the Director General of Foreign Trade
