Barakat Oriental Rugs Inc., copy of IE Code (Import
Export Code), copy of RCMC (Registration cum Membership
Certificate) issued by Export Promotion Council for Handicrafts ... attested copy of export order dated 05.10.1994 issued by M/s.
Barakat Oriental Rugs Inc.
(ii) Copy of Import Export Code No. 0591042614 obtained from
having D-VAT and Central Sales Tax
(CST) Registration No.07380333749; Importer-
Exporter Code (IEC) No.0507061179 & Provisional
GST ID No.07AAYPS9488G1ZH is operating ... Copy of Certificate of Importer-Exporter Code (IEC) of
K-Tech Automation - Mark 'A'.
xii. Examination and cross-examination of Shri Ram
Naresh
were detained and
examined. The allegation was that few Kolkata based exporters have
exported on 5.1.2002 readymade garments, ball pens and side rubber
wheels grossly ... that he was a
person of limited means and had obtained Importer Exporter Code No. (in
short the 'IEC'). He had allowed
manufacturing
powder grade silk yarn under the 100% Export Oriented Unit Scheme and
Importer Exporter Code issued by the Development Commissioner, Cochin
Special Economic zone ... permission had been
granted and in place of exporting powder grade silk yarn, had been exporting
bricks and other waste material, raids were conducted
advance licence. It says, "any merchant exporter or manufacturer exporter who holds an Importer-Exporter Code number, a specific export order/letter of credit ... instructions conveyed by Chief Controller of Imports & Exports in his letter No. IPC (Gen. 33)/73/72/3499, dated September 29, 1972 although general
Indian Penal Code in exercise of its
power under Section 482 of the Code of Criminal Procedure.
3) The case of the department ... since 2006 as he was not the actual owner
of the Importer Exporter Code, (in short "IEC"). The grounds
are based
basis of information,
initiated investigation into the claim of fraudulent exports allegedly made
from Nhava Sheva Port under the Drawback Scheme of the Customs ... persons and several
records/incriminating documents including copies of Shipping bills, Import
Export Codes (IEC) etc., were seized.
(c) The role of the appellant
said firm has been registered
with Government of India under the import-export code and has been
filing income tax returns, etc.
36. The question
advance licence. It says, "any merchant exporter or
manufacturer exporter who holds an Importer-Exporter Code
number, a specific export order/letter of credit ... instructions conveyed by Chief
Controller of Imports & Exports in his
letter No. IPC (Gen.33)/73/72/3499, dated
September 29, 1972 although general
short „Foreign Trade Act‟) provides for the consequences of
export or import being made by any person in violation of the provisions ... penalty, the adjudicating authority is
empowered to suspend the importer/exporter code number till penalty is
paid. The rules made under the Foreign Trade
