Delhi e) Assessee filed Copies No184-185 of RVM IEC
of Import Export Code of Code. In these
RAS and RVM. documents the
No entries ... page No.138-142.
genuineness of the regarding source of
transaction of Import Diamonds, i.e the same Details of trip
of diamonds
export proceeds of Rs. 78,91,245 on 23rd
Feb., 2001. To support the export of the goods, the assessee had
furnished export invoices, export ... code number for export and
membership of the Gems and Jewellery Export Promotion Council and
certificate of importer-exporter code have been placed. Thus, without
dated 2.12.2011 deals with certain improper exportation of goods by one M/s S.K. Trading. The exporter exported six consignments of goods through ... verify the antecedents of the exporter, correctness of the import export code number, identity of the exporter and their functioning, declared address etc. The adjudicating
year
1999 and has been engaged in the business of manufacturing
and export of garments since then, at its premises C-57, Hosiery
Complex, Phase ... consideration. A perusal of documents reveal
that the company was allotted Import Export Code on 19.07.1999
5
I. T. Appeal No. 3442/Del/2014
Assessment
Chartered Accountant that once the Unit
is having Import and Export Code, it tends to fulfill all the conditions of
section
transportation for the delivery of goods imported in the name of M/s Golden Enterprises and the goods imported in the name ... Shri. Vinay Kumar used the IEC code of M/s Golden Enterprises. I observe that effecting imports/exports using IECs issued to others
drawback on the fraudulent exports and further imposed a penalty of Rs. 25 lacs on the Appellants, M/s Krish Exports under Section ... that, they obtained an IEC Code in the year 2010 with the intention of doing export/import work. However, they never carried out any such
area under Cause (b) of
the said Section 8 wherein imported goods or export goods are ordinarily kept
before clearance by the customs ... area under Clause (b) of
the said section 8 wherein imported goods or export goods are ordinarily kept
before clearance by the customs
DGFT to promote exports out of India.
The details of EPCG scheme are brought out in the Export Import Policy
(EXIM Policy ... verify the export products that HMIL intended to
export while issuing EPCG license and fix the corresponding HSN code
for export of the respective model
noted hereinabove, the Ministry of Environment and Forests contends that the import in question is of waste pneumatic tyres falling under B-3140 of Schedule ... Classification of Export and Import Items, which clearly shows that there exists a category of Used Pneumatic tyres which fall under Exim Code
