Permanent Account Number (PAN) of the SEZ Unit/Developer:
4. Import and Export Code Number:
5. Jurisdictional Central Excise/Service Tax Division:
6. Service ... Permanent Account Number (PAN) of the SEZ Unit/Developer :
5. Import and Export Code Number :
6. Jurisdictional Central Excise/Service Tax Division :
7. Service
case maybe;
xxx xxx xxx xxx
(n) verify correctness of Importer Exporter Code (IEC)number,
Goods and Services Tax Identification Number (GSTIN), identity ... shall be
inserted, namely:-
"(o) verify antecedent, correctness of Importer Exporter Code (IEC)
Number, identity of his client and functioning of his client
obligations on the CHAs to verify
the antecedent, correctness of Import Export Code (IEC) Number,
7
Cus.Appeal No./75665 of 2022
identity ... appellant as a Customs Broker to "verify
correctness of Importer Exporter Code (IEC) number, Goods and
Service Tax Identification Number GSTIN), identity
alleged that the CB did not verify antecedent, correctness
of Importer Exporter Code (IEC) Number, identity of his client
and functioning of his client ... serious attempt to
verify the antecedents, correctness of actual Importer Exporter
Code (IEC) Number, identity of his client and functioning of his
client
efficiency and without any delay;
(n) verify correctness of Importer Exporter Code (IEC) number, Good and
Services Tax Identification Number (GSTIN), identity of his client ... obligations on the CHAs to verify the antecedent, correctness of Import
Export Code (IEC) Number, identity of his client and the functioning of his
client
that he failed to
verify the KYC, antecedent, correctness of Importer Exporter Code
(IEC) number, identity and functioning of his clients ... follows:
"The Custom Broker shall verify correctness of Importer
Exporter Code (IEC) number, Goods and Services Tax
Identification Number (GSTIN), identity of his client
factory sealing. Further, he failed to verify antecedent,
correctness of Importer Exporter Code (IEC) number, identity of
his client and functioning of his client ... factory sealing. Further, he failed
to verify antecedent, correctness of Importer Exporter Code
(IEC) number, identity of his client and functioning of his
client
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
this regulation the Customs Broker has to verify correctness of Importer
Exporter Code (IEC) number, Goods and Services Tax Identification Number
(GSTIN), Identity ... Customs Broker shall verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN), identity of his client and
functioning
case may be;
(iii) is a holder of Import-Export Code Number;
(iv) is registered under section 69 of the said Act;
(v) is liable ... case may be;
(iii) is a holder of Import-Export Code Number;
(iv) is registered under section 69 of the said Act;
(v) is liable
