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Showing contexts for: import export code in M/S.Deepmani vs The State Of Maharashtra on 21 January, 2011Matching Fragments
13 str-9.02.sxw
24. Mr.Sonpal submits that prior to 1st January, 1997, it was compulsory for every exporter to obtain an exporters' code number from the Reserve Bank of India before engaging in export. The Customs Authorities could not have allowed to export goods from India unless a valid IEC (Importer-Exporter code number) number is held. There are no averments that the assessee dealer was holding registration or IEC number. According to him under section 69 of the Customs Act the goods can only be exported under the shipping bill or a bill of export. No such document is brought on record by the petitioners.