Harbour
Estate, Tuticorin - 628 004.
2. The Assistant Commissioner of
Customs (Imports),
Office of the Commissioner of
Customs,
Custom House, New Harbour
Estate, Tuticorin ... import of various spices and dry fruits, and is registered with Directorate
General of Foreign Trade. The petitioner is allotted the Import and Export Code
Harbour
Estate, Tuticorin - 628 004.
2. The Assistant Commissioner of
Customs (Imports),
Office of the Commissioner of
Customs,
Custom House, New Harbour
Estate, Tuticorin ... import of various spices and dry fruits, and is registered with Directorate
General of Foreign Trade. The petitioner is allotted the Import and Export Code
effect clearance of the goods, viz., 3000 Mts of Maize (Corn), Imported under Tariff Rate Quota Scheme (TRQ Scheme) for the period April ... Central Sales Act and they have also been allotted Import and Export Code by the Office of the Joint Director General of Foreign Trade, Ministry
Harbour
Estate, Tuticorin - 628 004.
2. The Assistant Commissioner of
Customs (Imports),
Office of the Commissioner of
Customs,
Custom House, New Harbour
Estate, Tuticorin ... import of various spices and dry fruits, and is registered with Directorate
General of Foreign Trade. The petitioner is allotted the Import and Export Code
sole Proprietorship concern. He had also got an Import and Export Code number and the said business concern was also registered with DGFT. Pursuant
behalf of the petitioner, referred to
the Import and Export Policy in terms whereof Glycerol was freely
importable.
Mr. Mukherjee submitted that there are different ... Harmonized
System) Classifications of Export & Import Items. Mr. Mukherjee
drew the attention of this Court to Export Import Exim Code 2905
45 00 relating
brief, are as follows:
Thiru. Syed Moosa Kadari, using Import and Export Code of Thiru. P.Mohan in the name of M/s.Indra Electronic
Ramji Kamani vs. Shri K.C. Shekhran, Dy. Chief Controller of Imports &
Exports, 1981 RCC 218 and Rajesh Prasad vs. State of Rajasthan ... Chief Controller of Imports & Exports (supra) and held:
"The power given under section 91 of the code is a general and
wide power
being illustrative, would suffice.
The respondents-importers were engaged in the business of import of
rough marble blocks, classifiable under sub-heading ... These goods were
covered by Exim Code No. 25151200 of ITC [HS] Classification of Export
& Import Items 1997-2002, and required a specific licence
Arunakumar [2007 (4) CTC 514]
( iv) Deputy Chief Controller of Imports & Exports v. Roshanlal Agarwal , [(2003) 4 SCC 139]
13. In response ... Senior Counsel appearing for the State that the offences under Indian Penal Code alone are being dealt with by the Special Courts, there
