exporters by personally visiting the
5. KYC
4
C/50863/2020
addresses given in the export documents or in the
Importer Exporter Code ... importer or exporter in fact is reflected
in the list of the authorized exporters or importers and
possesses the Importer Exporter Code (IEC) Number
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
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
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
Customs Broker.--A Customs
Broker shall-
...
(n) verify correctness of Importer Exporter Code
(IEC) number, Goods and Services Tax
Identification Number (GSTIN),identity ... exporter at the
registered premises is concerned, Regulation 10(n) requires the
Customs Broker to verify correctness of Importer Exporter
Code (IEC) number, Goods
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
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
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
department because it was extracted
from its own system. Similarly, the Importer-Exporter Code (IEC) is an
essential field for filing any Shipping Bill ... Regulation 10(n) requires the Customs Broker to
verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN),
identity
Versus
Shri S.J. Patel, Respondent
Prop. of M/s BNS Import Export,
Shop No. 16, Green Land CHS, Plot No. 20,
Sector 40, Nerul ... that he
has used the import export codes of various exporters as detailed
below:
Sl. Name of the exporter Name of the person
