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
APPEAL Nos. C/2812, 2876, & 2877/2012-CU[SM]
the import export code (IEC) of M/s Bharti Grameen Wooden
Art, Madina Colony, Chilkana
alleged exporter of fabrics and readymade garments, was,
alleged to have exporting goods under dummy IECs i.e (Import -
3
Export Code) under claim
year 2016, the appellant attended the clearance of export
consignments out of export documents of seven exporting firms were provided by
one Shri Bijoy Goel ... exporters and the appellant. That Shri Vijoy Goel and Shri Yogesh
Yadav as intermediary provided the export documents alongwith import export
code number
client
(Regulation 11 (e)
6. Verify antecedence, correctness of importer exporter
code No., identity of its client and functioning of its
client at the declared ... never met the IEC Holder/
proprietor / Director/ owner of these importing firms. In his
statement dated 26.09.2016 he has admitted that both these
firms where
value declared is to the extent of Rs. 3.4 USD.
However, the importer has declared price of USD 2,000/- PSM before
the Indian Customs ... 2012
dated 19.1.2012.
For your information, the exportation has been done
accordingly with our export registration, however there
are some different information compared to this
fully involved, as he is the person who hatched
the idea of importing the restricted goods. He also facilitated payment of clearance
charges and customs ... process of
import export business. Had he known that R- 22 gas is a restricted item, and not
freely importable, he would not have been
submits that the goods in question being equipment for conversion
and compression (coding) are used for conversion of signals as
apparatus for transmission at transmission ... case of exports, subject goods
have been classified under Chapter 8517. The Appellants are
4|Page C/11809/2018-DB
manufacturers and importers of various
after expiry of 6 months from the date of
import. He argued that the intention of such delayed seizure was to invoke
the provisions ... 2015-DB
3. Ld. AR argued that the appellant applied for IEC code on 24.07.2013
wherein the address of the supporting manufacturer was mentioned
Board Of Control For Cricket In India vs Commr.Service Tax- Ii Mumbai on 10
