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
jurisdictional Joint Director General of Foreign Trade, Chennai, granted
Importer Exporter Code Registration, herein after called IEC Registration to the
petitioner. While so, the second ... fact that the petitioner was issued with a Certificate
of Importer Exporter Code bearing No.0402001630 dated 16.04.2002.
8. Section 8 of the Foreign Trade
matter of instant writ petition
pertains to a certificate of 'Importer-Exporter Code' (IEC) given to the
writ petitioner under ' The Foreign ... which reads as follows:
'8.Suspension and cancellation of Importer – exporter
Code Number – [I-Where
(a) any person has contravened any of the provisions
antecedents and correctness of Importer Exporter
Code (IEC) Number" and the identity of the concerned
exporter/importer, in the opinion of this Court ... importer or exporter in fact is reflected in the list of the
authorized exporters or importers and possesses the Importer Exporter
Code (IEC) Number
such documents whether export
obligation in respect of a particular Authorisation stood
discharged or not.
4.6 An Import-Export Code (IEC) number is issued ... lays down that no person shall make any
import or export except under an Importer-Exporter Code
Number granted by the Director General
mentioned in importer code column, I did not find
it necessary to make any enquiry as to the import export code of the
said ... Govt. was the importer. I did not enquire with the
customs authorities regarding allotment of import export code as govt.
was mentioned as importer
documents. The case
against the petitioner was that he used the Import-Export Code of M/s.Majestic
Impex and M/s.SSP Enterprises ... goods
by resorting to mis-declaration in the value of the imported goods. The show
cause notice called upon the petitioner and other notices
Export turnover is not to be calculated on Fright On Board (FOB)
value of exports, rather on actual amount of exports realized by the
exporter ... purposes of import or
export and searching, inspecting and seizing of such goods, documents,
things and conveyances connected with such import and export of goods
They are in the business of import and export. They
have been granted the Importer Exporter Code, IEC No.03169789
by the jurisdictional Joint Director ... business of import and
export. They filed two free shipping bill numbers 2182201 and
2178314 both dated 20.02.2019 for export of the goods declared
Bank of Maharashtra was also produced.
Certificate of Import and Export Code i.e. I.E.C. issued by Ministry of
Commerce was also annexed ... Government of India. The
Government of India had allotted him the import-export code.
20. In so far as the submission of the learned counsel
