Customs Broker cannot use IEC of others without their knowledge for import by his client

Falcon India (Customs Broker) Vs Commissioner of Customs (CESTAT Delhi)

Regulation 10 (n) of CBLR 2018 (read with erstwhile Regulation 11(n) of CBLR, 2013) requires the Customs Broker to 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. Learned counsel for the appellant relied on various decisions as discus

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