which would indicate that no export or import shall be made by any person without an Importer-Exporter Code (IEC) number unless specifically exempted ... submission that for an assessee to import or export any goods, irrespective of their description, if imported or exported without possessing an IEC, would render
appellant violated Regulation 13(a) by filing the export documents without authorization from the exporters, namely, M/s. Darshan International, Surat, and M/s. Kumar ... persons, Shri Vikas Doshi was not given any copy of IEC (Import Export Code) nor did he ask them
Courier Imports and Exports (Clearance) Regulations, 1998 and, secondly, the relevant Bill of Entry was filed without Import Export Code (IEC).
3. On a perusal
while country of origin was declared to be United Arab Emirates (UAE), imported by one M/s Aman Traders of 26/116, Gali ... imported by one M/s.Aman Traders, 26/116, Gali No.10, Siddhharth Gali, Vishwas Nagar, Shahdara, Delhi-32 against Importer Exporter Code
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
duty in respect of goods procured by them from the manufacturer /importer.
1.2 These three appeals arise out of common impugned order and are accordingly ... Sulabh Impex Incorporation (hereinafter referred to as importer) with an Import and Export Code Number was in import business. M/s. Sulabh Impex Incorporation
impugned order that the importer has imported the goods without IEC No. which is mandatory for import and there is a violation of provisions ... submitted that obtaining of import and export code is a procedural requirement and the respondent has imported the goods for the first time so ignorance
memory modules totally valued at a little over Rs. 38 lakhs imported by M/s. Shine Enterprises with an option for redemption on payment ... holding that Martin was the real importer and that Alexander who possessed an Import and Export Code was not the importer (although he had filed
4. Whether Order Is To Be Circulated To ... vs Unknown on 16 December, 2010
IN
draws our attention to Chapter 74 of ITC(HS) classification of export/import items. Heading 7404 00 19, under which the druid grade copper scrap ... import and permitted as per licencing note. The import licencing notes is to the effect that the import of copper wire covered under IRSI Code
