sustainable in view of the fact that non-possession of Importer-Exporter Code (IEC) does not make the goods liable for confiscation.
2. I find
Customs or Assistant Commissioner of Customs.
(o) Verify antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and functioning of his client ... appellant had the knowledge that there is any irregularity in the export/ import consignments. The goods imported were put to first check examination
Intelligence (DRI) that drawback had been fraudulently availed by companies holding Import Export Codes (IEC) obtained on fictitious addresses and in the names of persons ... contents of the exporter. In fact, the appellant has taken due diligence to find out through DGFT website, whether the IE Codes are genuine
receipt issued by the courier agency shall specify the importer-exporter code (IEC) number of the exporter, export invoice number, nature of courier, destination
further, she was in the partnership in the Import and
Export business with Ramesh Wadhera, through her staff, Mr. Izhar Khan.
21. Further, the appellant ... appellant has exercised reasonable diligence by
verifying the correctness of the importer/exporter Code on DGFT site and
also verified other documents i.e. Voter
Party
Manufacturers shall assist the Foreign supplier as required in
preventing parallel imports from diluting supplier's rights.
h. Clause 9: The Third-Party ... price.
(d) Contract Manufacturers are responsible for obtaining, import
licences, a valid Indian importer-Exporter Code (IEC) etc as are
required for the import
M/S Gold Ripe International Pvt Ltd vs C.C. Noida on 12 December, 2025
Versus
Shri S.J. Patel, Respondent
Prop. of M/s BNS Import Export,
Shop No. 16, Green Land CHS, Plot No. 20,
Sector 40, Nerul ... that he
has used the import export codes of various exporters as detailed
below:
Sl. Name of the exporter Name of the person
Naresh Kumar even though
NIFCO is a proprietor firm. An Import Export Code (IEC) is a
mandatory requirement for importing goods into India under ... importer who shall pay the import duty.
It therefore does not matter if the importer or exporter
entrusts this responsibility to somebody else, the liability
business of import and trading of Iron Scrap having
been allotted IEC AKOPP3397B; they had authorized Sh. Love
Sharma for import of two consignments ... others
import permission in his name including clearances from "Pollution
Control Board" as well as "Importer Exporter Code",; he requested
Shri
