Customs with a user identification; or (ii) an importer who holds a valid Import Export Code Number and is specially authorised by the Commissioner
dated 2-9-1992 and 245492, dated 4-7-1992 imported at Air Cargo Unit at IGI Airport by one Shri Moti Lal Chandra ... trader of Bhagirath Place, Delhi, by misusing the name and import-export code number of an actual user M/s. Trishul Industries, C-19, Sector
importer is not a fictitious firm and that it is a firm in existence which has been allotted an Import and Export Code ... charge of clandestine import of the goods by a fictitious firm which had fraudulently obtained the Import Export Code No. He also upheld the charge
also averred that for the purpose of importing computers, the plaintiff has obtained an Importer and Exporter Code from the Officer of the Joint Director ... plaintiff has also produced a Code Number allotted to him by the Reserve Bank of India for Exports and Imports. There is nothing on record
Controller of Imports and Exports has filed the complaints against the petitioners for the offence under Section 5 of the Imports and Exports ... Imports and Exports Act. There is no power given to the Deputy Chief Controller of Imports and Exports to file complaints for the offences under
Entry (Electronic Declaration) Regulations, 1995. (2) They shall extend to goods imported by air at the Delhi Airport. (3) They shall come into force ... Customs with a user identification; or (ii) an importer who holds a valid Import Export Code Number and is specially authorised by the Commissioner
Customs Act read with S.3(2), Import Export (Control) Act has to follow the specific and efficacious remedy provided by the Sea Customs ... petitioner could approach the High Court under Section 115 Civil Procedure Code but the scope of inquiry in the revision would have been confined
provision of this Act or any rule or order, transports, imports inter-State, exports inter-State, sales, purchases, uses or omits to warehouse poppy straw ... nearest magistrate. Section 51 provides that the provisions of the Cr.P.C . shall apply in so far as they are not inconsistent with
punishable U/s 120-B r/w 420, 467 468 and 471
IPC and Section ... manufacture of light weight glass bottle used for exports.
Towards the erection of factory, import of goods i.e.,
machineries and other items were made
transaction and had nothing to do with the price of the cars imported. Therefore, it was wrong to conclude that the indication in the Letter ... regarding Letter of Credit payments. He had also further accepted that the Export Price List will be the valid basis of the assessable value