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        Section 99B - Verification of identity and compliance thereof

        Customs Act, 1962
        Chapter XIIB
        Verification of Identity and Compliance

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        Identity verification under customs law can suspend import-export benefits when compliance documents are incorrect or authentication fails. Verification of identity and compliance under customs law authorises a proper officer to require authentication, proof of Aadhaar number, or other prescribed documents or information to ascertain compliance, protect revenue, and prevent smuggling. If Aadhaar is unavailable or authentication fails for technical or other uncontrollable reasons, alternative and viable means of identification must be allowed. On written reasons and specified findings of non-compliance, incorrect information, or failed authentication, customs benefits, clearance, refund, drawback, exemption, licence, registration, or other import-export benefits may be suspended until compliance or correct information is furnished.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Identity verification under customs law can suspend import-export benefits when compliance documents are incorrect or authentication fails.

                          Verification of identity and compliance under customs law authorises a proper officer to require authentication, proof of Aadhaar number, or other prescribed documents or information to ascertain compliance, protect revenue, and prevent smuggling. If Aadhaar is unavailable or authentication fails for technical or other uncontrollable reasons, alternative and viable means of identification must be allowed. On written reasons and specified findings of non-compliance, incorrect information, or failed authentication, customs benefits, clearance, refund, drawback, exemption, licence, registration, or other import-export benefits may be suspended until compliance or correct information is furnished.





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