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Showing contexts for: import export code in Messrs. Siddhi Vinayak Enterprises And ... vs The Union Of India Through The Secretary ... on 4 April, 2017Matching Fragments
(c) In view of the purported intelligence allegedly received by Respondent No.2, investigations were initiated against the Petitioners alleging that electronic components (DVD parts) were imported by the Petitioners (in addition to the four consignments), using VRD 4 of 30 WP9207.15.doc Importer Exporter Codes ("IEC") obtained in the name of dummy firms. This led to evasion of duty by indulging in gross undervaluation and mis-declaration of the description of the goods so imported, was the allegation. During the investigation, Respondent No.2 recorded the statements of various persons and seized goods covered by twenty two Bills of Entry.