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TMI Blog2025 (3) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. and does not require an investigation into the documents by the Customs Broker. Therefore, the appellant was correct in verifying the GSTIN issued by the department on the GST portal. The presumption is that a certificate or registration issued by an officer or purported to be issued by an officer is correctly issued. Section 79 of the Evidence Act, 1872 requires even Courts to presume that every certificate which is purported to be issued by the Government officer to be genuine. The onus on the Customs Broker cannot, therefore, extend to verifying that the officers had correctly issued the certificate or registration. Of course, if the Customs Broker comes to know that its client has obtained these certificates through fraud or misrepresentation, nothing prevents it from bringing such details to the notice of Customs officers for their consideration and action as they deem fit. However, the Customs Broker cannot sit in judgment over the certificate or registration issued by a Government officer so long as it is valid. In this case, there is no doubt or evidence that the IEC, the GSTIN and other documents were issued by the officers. So, there is no violation as far as the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culminated in the impugned order. 3. As per the SCN the appellant had handled exports in respect of 27 suspected exporters listed in table 1 of the SCN. Of this physical verification was conducted only in respect of one-M/s Goodluck Traders-through the GST officers. The report of the Assistant Commissioner who conducted the verification is as follows: " Recommendation about the bonafides of the entity verified: The party has been found non-existent. The party filed GSTR-3B upto August 2019. The registration of M/s Goodluck Tradings has been cancelled. The ITC availed by M/s Goodluck Tradings seems to be not genuine and, therefore, is inadmissible. No verification was conducted in respect of any of the other 26 suspected exporters." 4. Based on this report the SCN alleged that the appellant had violated regulation 10(n) of Customs Broker Licensing Regulations, 2018 [CBLR 2018] which reads as follows: "10. Obligations of Customs Broker.- A Customs Broker shall - (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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-traceability, as alleged, of the exporter is no basis to assume that the exports were fraudulent and exporter was ineligible for IGST refund. (iv) Regulation 10(n) mandates the Customs Broker to verify the identity of the importer by way of independent documentation and the appellant ad done so. All the documents which were collected from the exporters at the time of processing of shipping bills were submitted during the adjudication proceedings. (v) The only thing against the appellant is a report by DGARM that the exporters were found to be non-existent which is not on the basis of any evidence. (vi) Even if the exporter was found non-existent at the address, the appellant had verified their existence on the basis of the documents issued by the Government Office and he cannot be held accused of violation Regulation 10(n). (vii) As far as the sole exporter in respect of which verification was done in this case is concerned, the appellant had obtained their import export code, GSTIN, PAN and bank details. Therefore, the appellant had sufficiently fulfilled the requirements of regulation 10(n) and, therefore, was not liable to action under the CBLR 2018. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate or Union territory. The question which arises is does the Customs Broker have to satisfy himself that these documents or their copies given by the client were indeed, issued by the concerned government officers or does the Customs Broker have to ensure that the officers had correctly issued these documents. In our considered view, Regulation 10(n) does not place an obligation on the Customs Broker to oversee and ensure the correctness of the actions by Government officers. Therefore, the verification of documents part of the obligation under Regulation 10(n) on the Customs Broker is fully satisfied as long as the Customs Broker satisfies itself that the IEC and the GSTIN were, indeed issued by the concerned officers. This can be done through online verification, comparing with the original documents, etc. and does not require an investigation into the documents by the Customs Broker. Therefore, the appellant was correct in verifying the GSTIN issued by the department on the GST portal. The presumption is that a certificate or registration issued by an officer or purported to be issued by an officer is correctly issued. Section 79 of the Evidence Act, 1872 requires even Courts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Documents such as GSTIN, IEC and PAN card issued etc., certainly qualify as such documents. However, these are not the only documents the Customs Broker could obtain; documents issued by any other officer of the Government or even private parties (so long as they qualify as independent, reliable and authentic) could meet this requirement. While obtaining documents is probably the easiest way of fulfilling this obligation, the Customs broker can also, as an alternative, fulfill this obligation by obtaining data or information. In the factual matrix of this case, we are fully satisfied that the appellant has fulfilled this part of the obligation under Regulation 10(n). 18. The fourth and the last obligation under Regulation 10(n) requires the Customs Broker to verify the functioning of the client at the declared address using reliable, independent, authentic documents, data or information. This responsibility, again, can be fulfilled using documents or data or information so long as it is reliable, independent and authentic. Nothing in this clause requires the Customs Broker to physically go to the premises of the client to ensure that they are functioning at the premises. Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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