TaxTMI 
TaxTMI 
2023 (11) TMI 974
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....n), Kolkata, under the provisions of Customs Broker Licensing Regulations, 2018. 2. The facts of the case are that the appellant undertook an import assignment, for which, authorization was duly received by them. One person named Sandip Agarwal, who introduced himself as a Chartered Accountant of the importer's firm, supplied the import documents authorization of the importer, which was received through email/ courier. 3. The appellant submits that the said KYC documents were duly verified by them with the Bank in consequence with the condition stipulated by CBEC Circular No.09/2010-Cus dated 08.04.2010. The present import of "Gambier" was made by one Delhi based importer, M/s SGW Enterprises. The import consignments (all four) were duly ....
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....e case may be; (m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information;" A perusal of the aforesaid provisions of law, clearly suggests the following obligations on the part of the appellant : (i) advice to the client for compliance of the provisions of the Act and the Rules ; (ii) discharge of the responsibility as a Customs Broker with speed and efficiency & (iii) verification about the client's identity with refere....
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....ppellant and that mentioned in the IEC Copy. The Departmental authorities however came to the conclusion that the importer was non-existent at the declared address mentioned in the IEC, based on the search of the premises undertaken and therefore, the charge of the aforesaid infringement in law. 9. A list of documents received by the appellant are as follows : (i) Authorization duly verified by the Bank (ii) Importer Exporter Code issued by the DGFT (iii) GST Registration Certificate issued by the GST Department (iv) KYC details and signature of the importer duly verified by the Bank (v) Aadhar Card of the proprietor of the importer firm issued by the UIDAI (vi) PAN Card of the proprietor of the importer firm issued by the Inco....
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....on 10(n), that the Customs Broker is to physically ascertain the correctness of the address given. All regulation 10(n) calls for is such a verification using reliable, independent, authentic document, data or information. Certainly IEC- a government issued document, in the first instance would call for no disbelief, moreso when the particulars are verified with bank related records. In fact the onus cast upon the Customs Broker in this regard ends with a positive outcome of such a verification. It be further noted that the time lag between the two communications referred to supra, is merely five days i.e. even less than a week. We therefore find no merit in the departments stand point. 11. In support of his contentions the ld. Counsel fo....