Customs
Act, 1962. By not verifying the correctness of Importer- Exporter
Code (IEC) numbers, Goods and Service Tax Identification Numbers
(GSTIN), and the identity ... clearance of cargo or haggage.
Regulation 10 (n) : 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
addresses of the
exporters/importers. In fact, a customs broker is only required to
verify the correctness of the Importer Exporter Code (IEC) number,
Goods ... exporter at the registered premises is
concerned, Regulation 10(n) requires the Customs Broker to
verify correctness of Importer Exporter Code (IEC)
number, Goods
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
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
which would indicate that no export or import shall be made by any person without an Importer-Exporter Code (IEC) number unless specifically exempted ... submission that for an assessee to import or export any goods, irrespective of their description, if imported or exported without possessing an IEC, would render
including of the appellant, it had been
established that the 'import export code (EC)' had been procured
illicitly.
2. According to Learned Counsel ... prohibited for import. Until bill of entry is filed, the identity of the
importer, and lack of 'import-export code (IEC)' will
Customs Broker.-- A Customs Broker
shall --
(n) verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), identity ... obligatory on the part of Customs Broker
to verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN), identity
related to clearance of cargo or
baggage;
****
(n) verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), identity ... 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
related to clearance of cargo or baggage;
*******
(n) verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN), identity ... 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
