sales agreement can be approved unless
the buyer has an importer exporter code. He stated that the assessee
makes the high sea sales to mainly ... four buyers and all of them are
having importer exporter code. The details with regard to such
importer exporter code in respect of each buyer
Phoenix Agency and a dealer/ trader in BSMs having an Importer Exporter
Code (IEC) allotted by Madurai regional office of DGFT
from the website of Directorate General of Foreign Trade
Depicting the import-export code of PGSEN
• Copy of mobilization and demobilization certificates duly certified
antecedents and
correctness of Importer Exporter Code (IEC) Number"
and the identity of the concerned exporter/importer, in
the opinion of this Court ... importer or exporter in
6
fact is reflected in the list of the authorized exporters or
importers and possesses the Importer Exporter Code
(IEC) Number
taxes Registration 123
10 21.11.2014 Asset Purchase dates 127
11 25.11.2014 Import Export Code obtained 137
12 20.03.2015 Auditor Certificate certifying Share Capital inflow ... Book Page No.67)
ITA No.2301/Chny/2018
:- 4 -:
2. Import Export Code on 25-11-2014. (Paper Book Page
Exhibition Export Scheme of FTP
3. The appellant have earned approximately 140 millions USD
foreign exchange. Also possesses importer-exporter code. Under the
Advance Authorisation ... read with Customs
Notification No. 18/2015 dated 01.04.2015, appellant imports gold,
wherein the gold bar(s) have unique identification Nos., which are
mentioned
export of canalized
item, project export, or export financed under lines of credit
extended by Government of India or EXIM Bank, or export made ... exporter
in relation to sale of export goods, outside India:
Provided that-
(a) the exemption shall be available to an exporter to an exporter
Custom Broker shall verify
antecedent, correctness of Importer Exporter Code (IEC)
number, identity of his client and functioning of his client
at the declared address ... observed that the appellant had filed Bills of Entry
for imports made by M/s Excel Enterprises, M/s S.G.
International, M/s Logitrade
Date of allotment of TAN 08
Importer Exporter Code(IEC) 7 Nov., 08
Lease Deed executed with Regus Business
Centre 16 June, 08
Date ... pursuant to purchase order dated 18 March
2009
Date of import of products for 19 Aug,09
demonstration purposes from Miele & Cie KG
Date
reflects that before the
grant of said IE Code, the background check of the said
importer/exporter had been undertaken by the customs authorities,
therefore ... Code given to it by a client for each import/export
transaction. When such code is mentioned, there is a presumption that
an appropriate background
