exporters by personally visiting the
5. KYC
4
C/50863/2020
addresses given in the export documents or in the
Importer Exporter Code ... importer or exporter in fact is reflected
in the list of the authorized exporters or importers and
possesses the Importer Exporter Code (IEC) Number
Versus
Shri S.J. Patel, Respondent
Prop. of M/s BNS Import Export,
Shop No. 16, Green Land CHS, Plot No. 20,
Sector 40, Nerul ... that he
has used the import export codes of various exporters as detailed
below:
Sl. Name of the exporter Name of the person
imported goods.
38. In this connection, it would also be useful to refer to
"Commentary on the GATT Customs Valuation Code ... with Transaction Value of the Imported Goods ( Article 1
and 8 ). Article 1 states that the customs value of the imported
goods shall be the transaction
Ministry to clarify the
manner of determining the value of imported goods imported on
high-sea-sales basis. As per the existing practice in Mumbai ... Valuation Code, which
stipulates that if the importer can demonstrate that the
immediate sale under consideration took place with a view to
export the goods
legitimate importation. Ms. Latha Priyadarshini with the help of
certain other persons made plan to circumvent the provisions of
Import Export Policy requirements as well ... compared with the
declared import prices of the import consignments, we find that
the declared prices of imported consignments of the various
models of MPOS
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