that the importers/exporters who indulge in fraudulent activities cannot misuse the export promotion schemes, fraudulent availment of export incentives and duty evasion. Accordingly, Regulation ... certain obligations on the CHA to verify the antecedent, correctness of import-export code number (IEC), identity and functioning of his clients in the declared
considering the export turnover of Rs. 21,75,50,426/- as unaccounted money
launder income in the name of export of M/s. Colospere Chemical ... income even
though the copy of the partnership deed , import - export code of the both the
partnership firms and central excise registration certificate was provided
year 2013 on the ground of lending of Importer-Exporter Code (IE Code) to the importers for import of PVC flex banners by misdeclaring
issued by service provider) does not specify the Import Export Code (IEC), number of exporters, export invoice number, nature of courier. We find that ... that the receipt issued by the courier agency specify the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination
approximately two months, but no Bill of Entry was filed by the importer. The consignment was examined and seized on 03.04.2012 under Section ... Planet Overseas was a bogus/non-existent firm and Import Export Code (IEC) of the said firm has been used by Shri Deepak Aggarwal
furniture and consumables; that are otherwise freely importable underITC (HS) Classification of Export and Import Items. The imports shall relate to any service sector business ... utilized for import of capital goods that are otherwise freely importable under ITC (HS) classification of export and import items. The goods imported are Radars
appellant M/s. A.I.R. Overseas, New Delhi, holders of Import Export Code No. 0599008067, imported a consignment ... case of M/s. Office Tec Industries Vs. CC (Port-Export), Chennai reported in 2015 (320) E.L.T. 150 (Tri. - Chennai), wherein the Tribunal
export and that has been letting only his name to be mentioned on the Bills of Entry by others for clearance of the import consignments ... import clearances and follow the procedure for observing the know your customer (KYC) guidelines to verify antecedent, correctness of importer exporter Code (IEC) Number
under Central Excise Act , Sales tax Act, Pollution control
committee, import & export code, electricity payment bills, labour register
etc. Further, the books of accounts
CHALR 2004 and the appellant never checked from the exporter of goods in Nepal whether Shri Amreek Singh or Shri Sanjoy Singh were their Freight ... Customs or Assistant Commissioner of Customs;
(o) verify antecedent, correctness of importer Exporter Code (IEC) Number, identity of his client and functioning of his client
