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
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
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
Customs Broker.-- A Customs Broker
shall --
(n) verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), 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
Regulation 10(n) requires the Customs Broker to verify
correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN), identity ... appellant‟s submission
that it had obtained KYC documents viz., importer exporter
code (IEC), PAN card, Aadhar Card, authorisation and
verification certificates issued
related to clearance of cargo or baggage;
(n) verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN), identity ... down that 'No person shall make any
import or export except under an Importer-exporter Code
Number granted by the Director General
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 ... exporter in respect of which
6
C/51269/2023
verification was done in this case is concerned, the
appellant had obtained their import export code
department because it was
extracted from its own system. Similarly, the
Importer-Exporter Code (IEC) is an essential field for
filing any Shipping Bill ... requires the Customs Broker to verify
correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification
Number (GSTIN),identity of his client
exports. Insofar as the existence of an
exporter is concerned, the Director General of Foreign Trade5
issues the Importer Exporter Code (IEC). The presumption ... DGFT nor Customs
checks the existence of the exporter/importer while allowing
exports and giving out export benefits. Even a ration card which
gives
been able to correlate the invoices with export and certain invoices did not bear import and export code number.
2. Learned CA pointed ... Commissioner (Appeals) as well as adjudicating authority have proper import and export code number in terms of Notification No.17/2009-ST dated
