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
export cargo on their
behalf. He submits that following document were obtained:-
(a) Know Your Customer (KYC)
(b) Certificate of Importer Exporter Code.
(c) Registration ... following
documents from all the five exporters:-
(i) Know Your Customer (KYC)
(ii) Certificate of Importer Exporter Code.
(iii) Registration Certificate of Establishment under
account of duty drawback admissible on export made through his
import export code number which had been misused by unauthorized persons
contrary to his knowledge ... beneficiary of the export allegedly
made by unauthorized 3rd parties using the import export code number."
3. The assessee was engaged in the business
2010), submits all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed the customs documents ... Learned
Counsel submits that all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed
2010), submits all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed the customs documents ... Learned
Counsel submits that all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed
2010), submits all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed the customs documents ... Learned
Counsel submits that all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed
2010), submits all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed the customs documents ... Learned
Counsel submits that all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed
further, she was in the partnership in the Import and
Export business with Ramesh Wadhera, through her staff, Mr. Izhar Khan.
21. Further, the appellant ... appellant has exercised reasonable diligence by
verifying the correctness of the importer/exporter Code on DGFT site and
also verified other documents i.e. Voter
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
2010), submits all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed the customs documents ... Learned
Counsel submits that all the importer-concerns/business units are
independent entities; procured the import export code; placed the
order for imports; filed
