provision which prohibits such an activity on the part of an Import Export Code Number holder. Learned counsel for the respondents categorically made a statement ... exporter Code Number. - No person shall make any import or export except under an Importer-exporter Code Number granted by the Director General
been able to correlate the invoices with export and certain invoices did not bear import and export code number.
2. Learned CA pointed ... Commissioner (Appeals) as well as adjudicating authority have proper import and export code number in terms of Notification No.17/2009-ST dated
confiscation. The issue involved is that the respondents did not have Importer-Exporter Code Number as required and provided under Section 7 of the Foreign ... find that nowhere the value of the goods involved in import/export has been indicated and in the absence of any value indicated
Import-Export Code (IEC) of M/s Broaden Merit Export Holder was reported to the Customs in respect of a consignment imported vide ... case registered by SIIB (Import) of JNCH, Nhavasheva wherein mis-use of IEC code of M/s Broaden Merit Export Holder was involved
firm, to allow Shri. George to use the name and Import Export Code of M/s. Kumari Coir Products to export Coco Peat, and made ... submits that Shri. Chandrasekharan allowed Shri. George to export goods using the name and Import Export code of M/s.Kumari Coir Products
first charge is that the appellant did not obtain authorisation from the importer before effecting clearance of the cargo thereby contravening the provisions ... charge is that the appellant did not verify antecedents, correctness of Importer Exporter Code (IEC) Number and identity of his client and functioning
under the Notification,
(ii) Exporter of goods should be registered with Export Promotion Council and Exporters having Import Export Code,
(iii) Exporter of the goods ... except the IEC Code no. of exporter and there is no dispute with regard to the holding of IEC code with importer, the refund cannot
assessee was in the process of
importing and exporting of consumer goods and also to obtain import export code no. from the
Joint Director General
stated
that the shipment arrived into cargo and they required
import & export code of the consignment to clear the shipment. As the same
could be punishable by DGFT under the Import and Export Policy provisions or under the Indian Penal Code but the same can not be valid
