total FOB value as Rs. 3.69 crores. The said exports were meant for Dubai. The export documents as also the container in question was examined ... various persons were recorded. It was found that the exporter had obtained export/import code in the month of August 1999 and though the export
said company and in
fact the imports are made from U.A.E. in bulk and is exported
2
in a small package. The petitioner ... disputed that the petitioner has
been given a certificate of Import/Export Code (IEC) on May
5, 2005.
The learned Advocate appearing for the Customs
Export Code. One Rafeek Ahamed had
imported a consignment through Cochin Port making use of the
Import Export Code of the said company. The Directorate
importable and there is no requirement of an import licence. Accordingly, the goods cannot be confiscated and fine & penalty in lieu of import licence ... goods were confiscated on the ground that the import was made without any Import Export Code No. and at the time of import no such
local market. For the
purpose of import, the writ applicant holds a valid and
existing Import and Export code.
2.2 It appears from the materials ... between January, 2017 and
July, 2017 the writ applicant had imported various
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reproduced below:
Quadruplicate
1. Exporter (name, address, country, e- Reference No. C020-17-0004532
mail address, telephone number, fax Reference Code s4f1-wo38
number)
Samsung ... Korea
210, 16, 6GA-GIL, Donhwamun-Ro,
Jongno-Gu, Seoul,
3. Importer (name, address, country) 5. For Official Use
(optional)
Abans Jewels Private Limited
above.
3D. Another contention of the learned advocate is that the CCCN Code against s. No. 31 Part B appendix 2 given ... that these Codes will not be binding on Customs authorities for classification for tariff purposes and that interpretation of the Import Export Policy will continue
calcareous stones (other than marble) and were
imported under OGL Appendix 6, Item 1 of Import and Export
Policy for April 1988--March ... therefore, governed
by Entry 62, Appendix 2, Part B of Import and Export Policy
for March 1988 to April 1991. The query was allegedly based
imported
under DFIA scheme. He submits that the original exporter has to file the
prescribed Annexure, wherein the details of export items as well import ... purpose. Basically, DFIA is post export
scheme in which exporter has to first export goods and after
realisation proceeds, exporter has to make an application
DFIA scheme is
post export scheme in which exporter has to first export goods and after
realization of proceeds, exporter has to make an application ... that the original exporter has to file the prescribed Annexure ANF-
4H, wherein the details of export items as well import items alongwith its
Customs
