provisions of the Customs Act ; that no import or export shall be made without an Importer-Exporter Code number as per EXIM Policy; that thus ... terms that "No person shall make any import or export except under an Importer Exporter Code Number granted by the Director General
Jumbo Rolls (Bulk Rolls) of various kinds of photographic films and papers imported from M/s. FUJI Photo Film Co., Ltd., Japan (hereinafter referred ... factory premises of JPFL at Silvassa and subsequently obtained Import Export Code Number from the Customs authorities. The Branch Office was also got registered with
Shri. Suresh K. Shah and Shri. Kamal J. Mehta and the import documents and job for clearance of goods vide BE No. 2090/126 dated ... submitted to the Customs House Group Asst. Collector along with import Export Code number, the surety bond for end use signed
submitted that Section 7 of Foreign Trade Act refers to Importers and Exporters Code ... provides that no person should make any import or export except under an Importer-Exporter code number granted by the D.G.F.T.; that
under the import policy in force goods can be imported into the country only by a person who possesses an Import Export Code Number allotted ... been tendered by the appellants to show that the goods were imported by such IE Code holders. Even goods, which are freely importable
case as the goods were originally imported in the name of a fictitious consignee not having import-export code no. which is a contravention ... terms of the aforesaid Supreme Court judgement.
ii) Possession of Import-Export code number is a mandatory requirement under the EXIM Policy
product exported i.e., CPC is evolved and it would be incorrect to contend that even after the processing/manufacturing carried out, CPC retains ... Petroleum Coke is imported as a commercial product and the final product i.e. CPC , is manufactured and exported. There is, therefore, no question
long years. During one such visit, Akil shared a secret that import and export business is very lucrative. Particularly yam business is. Indeed ... also knows that one can import and export goods if one has an IE code allotted by the DGFT authorities even when one has only
Export Promotion Capital Goods Scheme (in short, EPCG Scheme) under Code No. 12 are export promotion schemes under the Central Government's Export Import ... import licences are issued first for import of capital goods at a concessional rate of Customs duty. The export obligation is fulfilled by export
Classification of Export and Import items and are freely importable.
2. The Revenue's contention is that the goods under import are not parts ... plastic but are complete articles in themselves and are classifiable under Exim Code 39269009.90 of the ITC (HS). The effect of such classification under
