Further, it is alleged that, accused No.1 had
applied for Import Export Code (IEC) by submitting the
forged application form and other fake documents ... identified invoice,
51 C.C.No.3750/2017
packing list, importer & exporter code and other
documents which were already marked
certain obligations on the CHAs to verify
the antecedent, correctness of Import Export Code (IEC) Number,
7
Cus.Appeal No./75665 of 2022
identity ... appellant as a Customs Broker to "verify
correctness of Importer Exporter Code (IEC) number, Goods and
Service Tax Identification Number GSTIN), identity
importers to comply with all customs acts and rules and
regulations. It is not the case of the department that Importer
Exporter Code ... Shri Yusuf
Pardawala. The appellant is specifically alleged to have used
Import Export Code (hereinafter referred as IEC) of importer firms
Block - A, Milap Nagar, New Delhi 110
059, holders of Import Export Code No. AOUPV9466K and GST
Registration No: 07AOUPV9466KIZM, through their customs
Broker ... Jagdambe Exports, Unit No.
114, First Floor, Plot No.B-7, Netaji Subhash Place, Pitampura,
New Delhi 110 034 holders of Import Export Code
cancel importer-exporter code number if there is reason to believe that any person has made an export or import in a manner that ... grounds on which it is proposed to suspend or cancel the Importer-exporter Code Number and after giving him a reasonable opportunity of making
speed and
efficiency and without any delay;
(n) verify correctness of Importer Exporter Code (IEC) number, Good and
Services Tax Identification Number (GSTIN), identity ... dated 28.08.2019 and verified the existence of the importer through
the Certificate of Importer-Exporter Code dated 08.04.2019 issued by the
15
C/86735/2021
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 ... exporter Code Number. - No person shall make
any import or export except under an Importer-exporter Code
Number granted by the Director-General
Export Council
6. Address of the registered / head office of exporter:
7. Tel. No. and e-mail ID of the exporter........:
8. Import -Export Code ... exporter ........
4. Service Tax Registration No. .......
5. Division ......... Commissionerate ...............
6. Membership No. Of the Export Council
7. Import Export Code No..............
8. Name
Section 7 & 11 of
FTDR 1992 prohibit import or export without Importer-Exporter
Code Number or by any person against the provisions of FTDR ... Section 7 and 11 of
FTDR, 1992 prohibit import or export without Importer-Exporter
Code Number or by any person against the provisions of FTDR
clear that he failed to
verify the KYC, antecedent, correctness of Importer Exporter Code
(IEC) number, identity and functioning of his clients ... reads as follows:
"The Custom Broker shall verify correctness of Importer
Exporter Code (IEC) number, Goods and Services Tax
Identification Number (GSTIN), identity
