sales agreement can be approved unless
the buyer has an importer exporter code. He stated that the assessee
makes the high sea sales to mainly ... four buyers and all of them are
having importer exporter code. The details with regard to such
importer exporter code in respect of each buyer
account of duty drawback admissible on export made through his
import export code number which had been misused by unauthorized persons
contrary to his knowledge ... beneficiary of the export allegedly
made by unauthorized 3rd parties using the import export code number."
3. The assessee was engaged in the business
Delhi e) Assessee filed Copies No184-185 of RVM IEC
of Import Export Code of Code. In these
RAS and RVM. documents the
No entries ... page No.138-142.
genuineness of the regarding source of
transaction of Import Diamonds, i.e the same Details of trip
of diamonds
from the website of Directorate General of Foreign Trade
Depicting the import-export code of PGSEN
• Copy of mobilization and demobilization certificates duly certified
Provident Fund Act, ESI Act, separate TAN,
Service Tax Registration, Import Export Code incorporating
separate details of the new unit, separate invoicing, separate
books
Arihant
Exports.
vi) Copy of Registration Certificate under state VAT of M/s
Arihant Exports.
vii) Copy of Certificate of Import Export Code ... Kriya Impex (P) Ltd.
(vii) Copy of Certificate of Import Export Code (IEC) of M/s
Kriya Impex (P) Ltd. issued by Ministry of Commerce
Bank of Importer to the Bank of Exporter for the
payment of imports. As per this arrangement the bank of the importer on
the request ... assessment
order has stated that to import goods in India, the assessee has to obtain
an import/export code no. from the DGFT which
draws our
attention that the Ministry of Commerce and Industries issued
Importer Exporter code 0507032918 on 26-07-2007 to Paras
International INC in which
9000244726/0801
Whether registered with Director General of Yes
Foreign Trade
Import Export Code (IE Code) Obtained Yes
IEC Number 0501025731
Date of issue
Garima Exports 27,01,000
219, World Diamond Centre, Hathfalia,
Mahidharpura, Surat, Gujarat
4. M/s Kushal Exports 32,56,000
103, Dev Sagar, Dalgiya ... Dharam Impex and M/s
Chintamani Exports;
e) Certificate of Import-Export Code and Central Sales-tax Registration in
respect of Dharam Impex;
f) Gujarat
