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
Exim. The Applicant in due compliance of
Notice under Section 91 / 160 Cr.P.C issued by I.O, had provided the original
Scrips through ... been filed by the Complainant before the
Income Tax Authority. The Importer Exporter Code is also deactivated. The
Complainant has not secured a Bank Realization
Petitioner Company is that it was engaged in the
business of importing and trading of various goods including parts of water
purifier such ... that were being imported allegedly by one Mr.
Ashok Singhla, in the name of various name-sake "Import Export Code
Holders" (hereinafter
unearthed a large scale
syndicate which was operating through multiple Importer-Exporter Codes
('IECs') procured by forging 'Know Your Customer
Petitioner was
informed that an alert was raised on the Import Export Code of the Petitioner
on 13th February 2020 which resulted in withholding ... appeal stating that an alert has been placed again on the Import Export
Code of the Petitioner owing to an appeal, i.e. CUSAA
Assessee (Sh. Umesh Chandra Sharma) is an individual and was
allotted Importer‑Exporter Code [IEC] No. 0589013629 by the Deputy
Director General of Foreign Trade
Customs,
whichever is earlier.]
(ii) file electronic declarations, for clearance of
imported or export goods, through a person who has
passed the examination referred ... Deputy Commissioner of
Customs;
(iv) verify the antecedent, correctness of Importer
Exporter Code (IEC) Number, identity of his client and
the functioning of his client
Rony John and Mr. Arshdeep
Singh, Advs.
versus
ADDITIONAL COMMISSIONER OF
CUSTOMS (EXPORT) .....Respondent
Through: Mr. R. Ramachandran, SSC with Mr.
Prateek Dhir ... Date:09.09.2025
11:18:40
controlled 56 entities with multiple Imports and Export Codes (hereinafter,
'IEC') and had unlawfully availed duty drawbacks through
read with Order 43 Rule 1 of the Code of Civil Procedure ,
1908 (for short, ' CPC '), and also under Section ... Exports Limited ,
(2011) 8 SCC 333, the Supreme Court held that the A&C Act being a
self-contained Code, carries the negative import
Jsw Ispat Special Products Limited vs Bharat Petroresources Limited on 11 September, 2025
Author: Jyoti
