have imported the said consignments without procuring the IEC number. Original authority, vide order dated 27.06.2008, held that such import without IE code ... importer under Section 117 of the Customs Act for having committed the act of importing goods without having Importer/Exporter Code. Department
facts and circumstances. He would take me through the Courier Imports & Exports (Clearance) Regulations, 1998 and reiterate the grounds of appeal, which ... consignee of the imported goods. The details given in such authorization by the consignee such as the correctness of Importer Exporter Code (IEC) Number, identity
Sales Tax department. It was also allotted RBI code and Import Export code. The appellant submits that the firm did not deal in rough diamonds ... copies of purchase documents and application of sales tax registration, Import and Export Code No., RBI Code No., before issuance of the show cause notice
Codes or better known as Indian Trade Clarification based on Harmonized System of Coding was adopted in India for import-export operations. Indian custom uses ... Codes to suit the national trade requirements.
In other words the ITC HS code aligns the import policy with the HSN code which
M/S. Mangalore Refinery & ... vs The Commissioner Of Customs on 8 August, 2012
CUSTOMS
consignment in his statement dt. 12.09.2008 stated that The majority of the import consignments handled by them is that of old and used worn clothing ... fully aware that bale code was written on each bale. On that basis he came to know what items were imported. His customers were aware
consignment in his statement dt. 12.09.2008 stated that the majority of the import consignments handled by them is that of old and used worn clothing ... fully aware that bale code was written on each bale. On that basis he came to know what items were imported. His customers were aware
firm in the name of M/s.Prabha International. He got IE code for both firms and was purchasing DEPB scrips from Sathish Agarwal ... obtained any DEPB scrips on transfer from any original exporter.
5.2 Sri Lohia further stated that all the DEPB scrips with TRAs which were purchased
Customs vs. M. Naushad ; Brajesh Y. Tiwari vs. Commissioner of Customs (Import), Mumbai (supra).
3.4. The learned counsel for Shri Sanjay Agarwal, CHA submits that ... clients. So long as the exporter holds a valid IEC code and submits all the documents for the export of the goods, the CHA cannot
case that IEC No.3008007244 of the importer is fake or the particulars of the import including identity of the client and functioning ... Road Carriers, Ludhiana having I.E. Code No. 3008007244 has permitted others to import in the name of M/s. M.K.D. Road Carriers
