provisions of this Act, rules,
orders and export and import policy.- (1) No export or
import shall be made by any person except in accordance ... export or import in contravention of any provision of
this Act or any rules or orders made thereunder or the
export and import policy
elucidated that -
"No person shall make any import or export except
under an Importer-exporter Code Number granted by
the Director General ... under -
"Provided that in case of export or import of services
or technology, the Importer-exporter Code Number
shall be necessary only when
learned Senior Counsel for the Appellant that without an Importer-
exporter Code ("IEC") Number, no one is legally authorized either to
import ... Section 8 of the Act, which
provides for suspension / cancellation of Importer-exporter Code Number.
Section 8 of the Act is reproduced below
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
both these cases, the goods were imported by the
petitioners, who were the Import Export Code (IEC) holders and the
petitioners had also filed ... exporter Code Number. - No person
shall make any import or export except under an
Importer-exporter Code Number granted, by the Director
General
both these cases, the goods were imported by the
petitioners, who were the Import Export Code (IEC) holders and the
petitioners had also filed ... exporter Code Number. - No person
shall make any import or export except under an
Importer-exporter Code Number granted, by the Director
General
file are listed below:
(i) RBI Code No. of the Exporter;
(ii) Import Export Code No. of the Exporter;
(iii) Description of goods;
(iv) Amount ... other documents like the RBI Code number of the Exporter, Import Export Code No. of the Exporter, description of goods etc. The dealer/petitioner
antecedents and correctness of Importer Exporter
Code (IEC) Number" and the identity of the concerned
exporter/importer, in the opinion of this Court ... importer or exporter in fact is reflected in the list of the
authorized exporters or importers and possesses the Importer Exporter
Code (IEC) Number
supplied to the detenu.
10. He also submits that the Importer Exporter Code pertaining to the three proprietorship firms of the detenu ... that "no export or import shall be made by any person without an Importer-Exporter Code (IEC) Number. Since the IEC number allotted
that the exporters were not in existence on
the dates of export. It is submitted that the genuineness of the Importer-
Exporter Code Number, GSTIN ... Exporter Code Number, GSTIN, identity and
functioning of each of the exporters who are found to be non-existent or
not related to export/import
