been
providing its services in relation to import consignment of defendant from China.
Import Export Code of defendant company is Ex.PW1/1, certified
scheme is 20. However, the importers, while filing all
the shipping bills for exports, have mentioned the Export Scheme code 99
which is meant ... While importing the betel
nuts the importers declared that the same is imported under the job work
scheme code 20. Therefore, the manufactured product ought
export
Scheme Code of 99 (meant for NFEI – No Foreign Exchange Involved Bill)
instead of Scheme Code 20 (for job work exports). The export ... time of import
vis-à-vis the import and export transactions in respect of all these queries, the
importers were subjected to give reply
Ompal Yadav vs Farhan Empexo Export And Import Co on 9 February, 2026
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: January ... Piyush Pahuja and Mr. Upender
Kumar, Advocates.
Versus
FARHAN EMPEXO EXPORT AND IMPORT CO. .Respondent
Through: Mr. Raj Kumar and Mr. H. Rehman,
Advocates.
CORAM
CUSTOMS
(IMPORT) .....Respondent
7
+ CUSAA 179/2025, CM APPL. 80160/2025, CM APPL.80163/2025
RAJINDER KUMAR JAIN .....Appellant
versus
COMMISSIONER OF CUSTOMS EXPORT .....Respondent ... code shown above.
The Order is downloaded from the DHC Server on 19/03/2026 at 21:11:49
COMMISSIONER CUSTOMS (EXPORT)
AND ANR. .....Respondents
Mondal
certified for issuance of IEC code by DGFT which
shows Sri Mondal was in export & import
business from the year 2009 in absence ... Rudra Prasad Mondal got his IEC code from DGFT as
exporter and engaged in the export & import business
from 2009 when the appellant
Mondal
certified for issuance of IEC code by DGFT which
shows Sri Mondal was in export & import
business from the year 2009 in absence ... Rudra Prasad Mondal got his IEC code from DGFT as
exporter and engaged in the export & import business
from 2009 when the appellant
Mondal
certified for issuance of IEC code by DGFT which
shows Sri Mondal was in export & import
business from the year 2009 in absence ... Rudra Prasad Mondal got his IEC code from DGFT as
exporter and engaged in the export & import business
from 2009 when the appellant
Mondal
certified for issuance of IEC code by DGFT which
shows Sri Mondal was in export & import
business from the year 2009 in absence ... Rudra Prasad Mondal got his IEC code from DGFT as
exporter and engaged in the export & import business
from 2009 when the appellant
most important of such activities are advertising and
warranty and other marketing and promotion efforts, which
benefit both the exporter and the importer by increasing ... provisions in the Code for excluding it from
Transaction Value. The result is the same if the exporter bills the
importer separately for the advertising