clear that he failed to
verify the KYC, antecedent, correctness of Importer Exporter Code
(IEC) number, identity and functioning of his clients ... reads as follows:
"The Custom Broker shall verify correctness of Importer
Exporter Code (IEC) number, Goods and Services Tax
Identification Number (GSTIN), identity
Section 7 & 11 of
FTDR 1992 prohibit import or export without Importer-Exporter
Code Number or by any person against the provisions of FTDR ... Section 7 and 11 of
FTDR, 1992 prohibit import or export without Importer-Exporter
Code Number or by any person against the provisions of FTDR
exporter Code Number.
No person shall make any import or export except
under an Importer-exporter Code Number granted
by the Director General ... Director
General:
Provided that in case of import or export of services or
technology, the Importer-exporter Code Number shall be
necessary only when
amply clear that the CB is obligated to
verify correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification, Number (GSTIN), identity ... Obligations of a Customs Broker
(n) verify correctness of Importer
Exporter Code (IEC) number, Goods and Services
Tax Identification Number (GSTIN), identity of
his client
exporter i.e. M/s
Ariction Overseas cannot be framed as a fictitious firm as the DGFT
had provided the Importer Exporter Code ... held as under:-
―31. Thus, the importer/exporter is a person who imports
or exports goods on his own account and such person
must have
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
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
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 ... 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
code with the department;
(iii) Mere non-traceability, as alleged, of the exporter is
no basis to assume that the exports were fraudulent
and exporter ... sole exporter in respect of which
verification was done in this case is concerned, the
appellant had obtained their import export code,
GSTIN
