cargo or
baggage;
xxx xxx xxx
(n) verify antecedent, correctness of Importer Exporter Code (IEC) number,
identity of his client and functioning of his client ... exporter. The CHA is not expected to do a background check of the
exporter/client who approaches it for facilitation services in export
and imports
clearly indicates that no person
shall make any import or export except under an importer-exporter
code number granted by the Director General ... specified. The rules also clearly prescribe the
procedure under how the import or export is to be carried out by
preparation of a Bill
exported and rejecting
its claim of duty drawback under a different category.
FACTUAL BACKGROUND:
2. Briefly stated, the petitioner is holder of „Import Export Code
follows:
" Regulation 10(n) .
10(n) verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), identity ... that there is no allegation of the department
that the IEC (Importer Exporter Code) for the importers in whose
name the Bills of Entry were
verification
and wrong particulars having been submitted for the purposes of
Importer Exporter Code ["IEC"] registration.
3. It was the case ... exporter. The CHA is not expected to do a background
check of the exporter/client who approaches it for facilitation
services in export and imports
attempt
to verify and match the addresses appearing on the Importer-Exporter
Code [IEC] and GSTIN certificates of the exporter ... Bench of the Court in Kunal
Travels (Cargo) vs. Commissioner of Customs (Import &
General) New Customs House, IGI Airport, New Delhi [2017 SCC
OnLine
true details of the importer must be indicated on the Bills
of Entry. It was aware that Anil was importing goods in the
name ... CBLR, 2013) requires the Customs
Broker to verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN),identity
faith that he wants to use the IEC code of M/s Dev International for
import of crockery/glasses/ disposable glasses. Further, it is
This ... undisputed position that the appellant had
lent the Importer Exporter Code ["IEC"] for the purposes of
facilitating import. Bearing in mind the fact
penalty leviable
on such imports (iv) that
prior to imposition of
restriction on imports of
worn clothing, they had
been importing goods in
the name ... Rohini) for having
assisted them in the said
imports by providing
names and lmporter
Exporter codes of
various firms/
companies for the
purpose of imports
himself were looking after imports in
M/s Shri Mahadev Ji Exports. He submitted that apart from the
said firm there was one more proprietorship ... Crown Steel Company Limited, Foshan Ambocy
Stainless Steel, Foshan Jia Wei Import and Export, Hongkong
Winner Steel Co Limited etc. and suppliers
