have imported the said consignments without procuring the IEC number. Original authority, vide order dated 27.06.2008, held that such import without IE code ... importer under Section 117 of the Customs Act for having committed the act of importing goods without having Importer/Exporter Code. Department
facts and circumstances. He would take me through the Courier Imports & Exports (Clearance) Regulations, 1998 and reiterate the grounds of appeal, which ... consignee of the imported goods. The details given in such authorization by the consignee such as the correctness of Importer Exporter Code (IEC) Number, identity
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 ... copies of purchase documents and application of sales tax registration, Import and Export Code No., RBI Code No., before issuance of the show cause notice
certificate to Dharam Kumar Rauniya
and Madan Rai of Nepal
for the export of the above consignment and certificate from Plant Quarantine
Section, Govt ... Yogini Products and Yogini Ayur Pharma had not obtained any Import Export Code numbers
or licences.
They appended Exhibit-B, copy of investigation report
foreign trade
policy which makes it mandatory to obtain Import Export Code for getting the benefits,
have not been revealed and (3) the CPIO
Codes or better known as Indian Trade Clarification based on Harmonized System of Coding was adopted in India for import-export operations. Indian custom uses ... Codes to suit the national trade requirements.
In other words the ITC HS code aligns the import policy with the HSN code which
M/S. Jaiprakash Power Ventures Limited vs Haryana Electricity Regulatory ... on 20 July, 2012
JUDGMENT
M/S. Mangalore Refinery & ... vs The Commissioner Of Customs on 8 August, 2012
CUSTOMS
consignment in his statement dt. 12.09.2008 stated that the majority of the import consignments handled by them is that of old and used worn clothing ... fully aware that bale code was written on each bale. On that basis he came to know what items were imported. His customers were aware
consignment in his statement dt. 12.09.2008 stated that The majority of the import consignments handled by them is that of old and used worn clothing ... fully aware that bale code was written on each bale. On that basis he came to know what items were imported. His customers were aware