exporter Code Number.
No person shall make any import or export except
under an Importer-exporter Code Number granted
by the Director General ... Director
General:
Provided that in case of import or export of services or
technology, the Importer-exporter Code Number shall be
necessary only when
several persons whose identity had
been allegedly misused to secure 'importer exporter code (IEC)'
numbers and claimed to have nothing to do with ... proceeds of exports
were not received through formal banking channels and that effecting
such exports, nominally through holders of 'importer-exporter code
provisions of the Customs Act ; that no import or export shall be made without an Importer-Exporter Code number as per EXIM Policy; that thus ... terms that "No person shall make any import or export except under an Importer Exporter Code Number granted by the Director General
exporter. The CHA is not expected to do a background check
of the exporter/client who approaches it for facilitation services in
export and imports ... appellants have
verified the existence of the importer through the certificate of
Importer-Exporter Code issued by the Ministry of Commerce, DGFT
indicating the name
related to clearance of
cargo or baggage;
....
(n) verify correctness of Importer Exporter Code (IEC)number, Goods and
Services Tax Identification Number (GSTIN), identity ... appellants have verified the
existence of the importer through the certificate of Importer-Exporter Code
issued by the Ministry of Commerce, DGFT indicating the name
Customs Broker.--A Customs
Broker shall-
...
(n) verify correctness of Importer Exporter Code
(IEC) number, Goods and Services Tax
Identification Number (GSTIN),identity ... Regulation 10(n) requires the Customs Broker to verify
correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN),identity
with the actual importers. These facts
clearly establish that the Customs Broker has failed to verify the
correctness of Importer Exporter Code (IEC) number, Goods ... Customs, as the case may be;
......................................................................................................................
(n) verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN),identity
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
Patna High Court
emphasized that a person, who imports goods must hold a valid
Importer-Exporter Code Number, observing as under:-
"31. Thus ... importer/exporter is a
person who imports or exports goods on his own
account and such person must have his own
account number
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
