Section 7 & 11 of
FTDR 1992 prohibit import or export without Importer-Exporter
Code Number or by any person against the provisions of FTDR ... Section 7 and 11 of
FTDR, 1992 prohibit import or export without Importer-Exporter
Code Number or by any person against the provisions of FTDR
clear that he failed to
verify the KYC, antecedent, correctness of Importer Exporter Code
(IEC) number, identity and functioning of his clients ... reads as follows:
"The Custom Broker shall verify correctness of Importer
Exporter Code (IEC) number, Goods and Services Tax
Identification Number (GSTIN), identity
amply clear that the CB is obligated to
verify correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification, Number (GSTIN), identity ... Obligations of a Customs Broker
(n) verify correctness of Importer
Exporter Code (IEC) number, Goods and Services
Tax Identification Number (GSTIN), identity of
his client
exporter Code Number.
No person shall make any import or export except
under an Importer-exporter Code Number granted
by the Director General ... Director
General:
Provided that in case of import or export of services or
technology, the Importer-exporter Code Number shall be
necessary only when
Export Council
6. Address of the registered / head office of exporter:
7. Tel. No. and e-mail ID of the exporter........:
8. Import -Export Code ... exporter........:
4. Service Tax Registration No.
5. Division ......... Commissionerate
6. Membership No. Of the Export Council
7. Import Export Code No..............
8. Name
SAINI & ORS.
submitted by the exporter duly supported with Treasury Challan
(TR), photocopy of Importer/Exporter code no. and photocopy of
RCMC (Registration ... DGFT, Asaf Ali Road. He deposed that D-17 i.e.
Import/Export Code, File No. 05/04/130/02010/AM99 is dated
shipping container bearing No. MSDU-9809038, declared to
contain pallets of pears, imported from South Africa in the name of M/s
Yummito International Foods ... consignment from a South African supplier, to having imported the goods
using the Import Export Code of his firm, and for supervising the clearance
investigation, it was revealed that the
Petitioner, in active collusion with importers and exporters, had
orchestrated the creation of shell companies in India under ... various individuals who lacked genuine financial substance.
Thereafter, he procured Import Export Code („IEC‟) numbers using
minimal documentation such as PAN cards and driving licences
Import of RPC and CPC by
Calciners/Aluminium Industry
i. Import of total 1.9 MMT RPC for CPC
Manufacturers and 0.5 MMT CPC for Aluminium ... deemed
exports" to SEZ Units would be permitted."
As such, it can be kindly noted that the CPC
export sales
have never
exported or imported this type of goods. No remittance was paid to
the exporter by A-33.
3. Learned advocate for the appellant ... Jesus Christ Impex is a
genuine firm registered in 2012 (Importer-Exporter Code dated
27.06.12) with true and genuine documents. It was mentioned
