impugning an action of the respondents suspending the
petitioner's Importer Exporter Code "bearing No.
AAGCD26981".
2. The petitioner states that ... importer/exporter that it
intends to suspend or cancel his IEC, and the grounds on which
such an action is proposed. The concerned importer/exporter
cargo or
baggage;
xxx xxx xxx
(n) verify antecedent, correctness of Importer Exporter Code (IEC) number,
identity of his client and functioning of his client ... 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
clearly indicates that no person
shall make any import or export except under an importer-exporter
code number granted by the Director General ... specified. The rules also clearly prescribe the
procedure under how the import or export is to be carried out by
preparation of a Bill
goods were seized. Thereafter, search was
conducted at the premises of the importer (M/s Pixel Overseas), which
was also the residential premises ... contain the PAN Card and the attested copy of the
Importer-Exporter Code (IEC) of the importer (M/s Pixel Overseas) but
Signature Not Verified
State of Haryana. For carrying out import of industrial
chemicals, the petitioner has been granted Importer-Exporter Code
(IEC) No.0512052859 by the Directorate General
exported and rejecting
its claim of duty drawback under a different category.
FACTUAL BACKGROUND:
2. Briefly stated, the petitioner is holder of „Import Export Code
follows:
" Regulation 10(n) .
10(n) verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), identity ... that there is no allegation of the department
that the IEC (Importer Exporter Code) for the importers in whose
name the Bills of Entry were
following PAN: "AAAPW8024G".
6. The petitioner asserts that the Importer-Exporter Code (IEC), was also
issued to the proprietorship concern by the concerned
failed to verify the antecedents and correctness of the
Import-Export Code No., identity of his client and functioning of his
Signature Not Verified
Digitally ... client at the declared address. It appears that the allegation against the
importer was that it had overvalued the consignment imported for
making fraudulent drawback
concern.
10. It is also Mr Kapur's contention that the imports made via the subject
bill of entries, which bear an assessable value ... concern and its
proprietor Mr Krishan Lal Arora were using the Import Export Code (IEC)
of the erstwhile partnership firm up until
