Registration-cum-Membership Certificates of Gem & Jewellery Export Promotion Council and even Import Export Code number was obtained on the basis of such forged ... affixing the same on the application forms for getting the import-Export Code. Mr. Sanjay Sethi alias Vinay Sethi, during the whole operation was fraudulently
govern the goods imported and exported out of India. The import export foreign exchange is governed by FERA and RBI. The payments of customs duty ... Clause 7(16) means a person who exports or intend to export and holds an importer exporter code number. Under Rule 7(26), merchant exporter
above three exporters. Naresh Jain also implicates the appellant in his statement to the effect that the appellant wanted to export ... names of companies or firms having RBI code number and import export code number, and promised to pay him 7% commission of the drawback amount
importer's bank to approach the importer for payment, and if the importer pays money it shall remit the proceeds to the exporter ... Code No.: Xerox Copy
8. Xerox copy of Imported and Exporter Code.
9. Certificate of Registration as Exporter issued by Spice Board (xerox Copy
FEEP) and sought to be included in the assessable value of the imported articles by invoking Rule 9(1)(b)(iv). It was submitted ... imported equipment under Rule 9(1)(b)(iv), reference was drawn to the lucid elucidation in the Commentary on the GATT Customs Valuation Code
Adani Exports Ltd. vs Assistant Commissioner Of Customs on 12 May, 2006
ORDER
T.K
profit or the
premium, is not export profit Since it does not arise out of export
activity or import activity and arises because of trading ... only to neutralize the incidence of
custom duty. On the import content of the exports. We have
examined the format of DEPB Scheme and come
Handbook of Procedures 1997-2002. "If a unit manufactures and exports several products, bunching of such products for disposal ... Code". The six digit HS Codes are ITC HS codes list, appended to the EXIM Policy 1997-2002, is for the 'import goods
profit or the premium, is not export profit Since it does not arise out of export activity or import
activity and arises because of trading ... only to neutralize the
incidence of custom duty. On the import content of the exports. We have examined the format of DEPB
Scheme and come
been imported. This conclusion of the adjudicating authority is based on the re-examination of the goods and the definition of ISRI code "Tread ... import of similar goods and were ignorant of the import policy. Moreover all their declarations are based on the documents supplied by the exporter
