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28. Mr. Pathy has placed reliance on the Division Bench decision of the Kerala High Court, in the case of Proprietor, Carmel Exports and Imports (supra), wherein the Court held, in paragraph 15, as follows:-

Patna High Court CWJC No.19535 of 2014 dt.23-06-2016 "15. Coming to the submission that the appellant is only a "name lender"
for the import of goods by one Anwar, we shall presume for the time being that the appellant is only a name lender, but the actual beneficiary of the import is one Anwar. We called upon learned counsel for the respondents to place the relevant provision which prohibits such an activity on the part of an Import Export Code Number holder. Learned counsel for the respondents categorically made a statement that he is not able to place any such prohibition in law except Section 7 of the Foreign Trade (Development and Regulation) Act, 1992, which reads as follows :-
7. Importer-exporter Code Number. - No person shall make any import or export except under an Importer-exporter Code Number granted, by the Director General or the officer authorised by the Director General in this behalf, in accordance with the procedure specified in this behalf by the Director General".

(Emphasis is supplied)

29. It is noticed from the Division Bench decision of the Kerala High Court, in the case of Proprietor, Carmel Exports and Imports (supra), that nothing was brought to the notice of the Court except Section 7 of the Foreign Trade (Development and Regulations) Act, 1992. The Kerala High Court held that Section 7 of the said Act prescribes that no person shall make any import or export except under Importer-Exporter Code Number, granted, by the Director General or the Officer authorized by the Director General in this behalf, in accordance with the procedure specified in this behalf by the Director General. Foreign Trade (Regulation) Rules, 1993, issued vide Notification No. GSR 791(E), dated 30.12.1993, published in the Gazette of India, Extra-Ordinary, has been brought to our notice by learned Counsel appearing for the respondents-Union of India. The said Rules have been framed in exercise of power under Section 19 of the Foreign Trade (Development and Regulation) Act, 1992. Section 2 (c) of the said Rules defines the term „Importer or Exporter‟. as follows:

"2 (c) "importer" or "exporter"

means a person who imports or exports goods and holds a valid Importer-

exporter Code Number granted under Patna High Court CWJC No.19535 of 2014 dt.23-06-2016 section 7."

(Emphasis is added)

30. Evidently, thus, a person who imports goods must hold a valid Importer-Exporter Code Number, granted under Section 7 of the Foreign Trade (Development and Regulations) Act, 1992. Rule 12 of the said Rules prescribes that on importation into or exportation out of any Customs port of any goods, the importer or exporter shall in the Bill of Entry or shipping detail or, as the case may be, in any other documents, prescribed by the rules made under the Act or Customs Act, 1962, "state the Importer-Exporter Code Number allotted to him by the competent authority". Rule 12 clearly prescribes that one can import goods only after declaring the Importer-Exporter Code Number. The person importing the goods, therefore, must have Importer-Exporter Code Number allotted to him by the competent authority. An importer, as is apparent from Rule 12, cannot import goods under Importer-Exporter Code Number allotted to someone else. Said it differently, a person having Importer-Exporter Code Number cannot allow someone else to use it, for the purpose of import being made by him. Further, Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, enables the Central Government to formulate and announce the foreign trade policy, from time to time, by notification in Patna High Court CWJC No.19535 of 2014 dt.23-06-2016 official gazette. In exercise of the said statutory provision, the Central Government had formulated foreign trade policy for the period, in question, i.e. 2009-2014. Paragraph 2.4 of the said policy authorizes the Director General, Foreign Trade, to specify procedures to be followed for an exporter or importer or by licensing or other competent authority for the purpose of implementing provisions of the said Act, rules and orders made thereunder, as well as the foreign trade policy. It also prescribes that such procedures shall be published by means of public notice. In exercise of power conferred under the said Paragraph 2.4 of the Foreign Trade Policy, 2009-2014, the Director General of Foreign Trade had notified the handbook of procedures and the appendices to the handbook of procedures, which came into force with effect from 05.06.2012.