Customs Act, 1962 on the charges of having allowed
his Import Export Code (IEC) to be used for fraudulent imports of
various consignments by Shri ... Rule 12 require
that import/export can be made only by the person who is allotted
a specific Import Export Code (IEC). As per para
related to clearance of cargo or
baggage;
****
(n) verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), identity ... Regulation requires the Customs Broker to verify
correctness of Importer Exporter Code (IEC) number, Goods and
Services Tax Identification Number (GSTIN), Identity of his client
Naresh Kumar even though
NIFCO is a proprietor firm. An Import Export Code (IEC) is a
mandatory requirement for importing goods into India under ... importer who shall pay the import duty.
It therefore does not matter if the importer or exporter
entrusts this responsibility to somebody else, the liability
Directorate of Revenue
Intelligence (DRI) regarding certain individuals who allegedly exported
consignments by inflating their values so as to unlawfully claim duty
drawback benefits. They ... Export Order' (LEO). These alleged export of low-
cost textiles was done by willfully misusing the Importer Exporter
Codes (IEC) of third parties without
Directorate of Revenue
Intelligence (DRI) regarding certain individuals who allegedly exported
consignments by inflating their values so as to unlawfully claim duty
drawback benefits. They ... Export Order' (LEO). These alleged export of low-
cost textiles was done by willfully misusing the Importer Exporter
Codes (IEC) of third parties without
Directorate of Revenue
Intelligence (DRI) regarding certain individuals who allegedly exported
consignments by inflating their values so as to unlawfully claim duty
drawback benefits. They ... Export Order' (LEO). These alleged export of low-
cost textiles was done by willfully misusing the Importer Exporter
Codes (IEC) of third parties without
Directorate of Revenue
Intelligence (DRI) regarding certain individuals who allegedly exported
consignments by inflating their values so as to unlawfully claim duty
drawback benefits. They ... Export Order' (LEO). These alleged export of low-
cost textiles was done by willfully misusing the Importer Exporter
Codes (IEC) of third parties without
Foreign Trade (DGFT).
For this purpose, the appellants are holding the Import Export Code (IEC) No.
2
C/85628/2024
0903003953. During the period ... assessed at the
port(s) of import and the proper officers of customs have allowed clearances
of the imported goods by extending the duty exemption
information about
the prohibition imposed by the Government of India on the
import of Areca Nuts below the specific value, as per the
Directorate ... Regulation 10(n) mandates the CB shall verify
correctness of Importer Exporter Code (IEC)number,
Goods and Services Tax Identification Number (GSTIN),
identity
Without prejudice to the provisions contained in this
section, the Importer-Exporter Code Number of any
person who fails to pay any penalty imposed under ... Declaration as to value and quality of imported
goods. -On the importation into, or exportation out of,
any customs ports of any goods, whether liable
