sustainable in view of the fact that non-possession of Importer-Exporter Code (IEC) does not make the goods liable for confiscation.
2. I find
receipt issued by the courier agency shall specify the importer-exporter code (IEC) number of the exporter, export invoice number, nature of courier, destination
Statutory Auditor/Chartered Accountants, correlating the payment of ST/VAT on the imported goods (in respect of which refunds is claimed) with the invoices ... 19th Floor, Concorde Towers, UB City, Bangalore 560 001 and having Import Export Code 0796001839, hereinafter referred to as the importer.
1. It is certified
Assessing Officer in assessment year 2007-08 as under:-
"We have imported the SEYPA 36" PAPER CUTTING MACHINE
from M/s SOUTH EAST ... other production in India
after the import. The appellant also furnished a certificate
of Imported Exporter Code (IEC) in the name of the
Printers Park
specified services used for export of their goods under Notification No.41/2007-ST dated 06/10/2007. The exports were undertaken during April ... stipulated that in the receipts issued by the courier agency, the Importer Export Code (IEC) of the exporter should have been mentioned which
ground is that the respondents had imported goods without possessing Importer-Exporter Code (IEC). It is the contention of the Revenue that penalty should have ... what was the value of the goods and what were the goods imported. In such a situation and also in the absence of quantum
ground that the respondent had imported goods without possessing an Importer-Exporter Code (IEC) whereas address given was a different one as against the actual
them on account of receiving courier service during the course of export of educational books. The scrutiny of the said refund claim revealed that ... courier agency did not contain the details such as the importer-exporter code number, export invoice number, nature of courier, destination of courier and name
dispute that R-22 refrigerant gas is restricted item for import. It is noted that the Montreal Protocol, administered by the United Nations Environment Programme ... Substance (ODS) mentioned therein.
10. As per the ITC HS Code of Import and Export, items are permitted for import by actual users against
National Opium Agency etc. National Agency has the exclusive right
of importing, exporting, wholesale trading and maintaining stocks.
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8. In India ... Poppy seeds are now freely importable under Chapter - 12 of
the Export Import Policy 2009-2014 under entry EXIM Code
