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
6
fact is reflected in the list of the authorized exporters or
importers and possesses the Importer Exporter Code
(IEC) Number
Exhibition Export Scheme of FTP
3. The appellant have earned approximately 140 millions USD
foreign exchange. Also possesses importer-exporter code. Under the
Advance Authorisation ... read with Customs
Notification No. 18/2015 dated 01.04.2015, appellant imports gold,
wherein the gold bar(s) have unique identification Nos., which are
mentioned
export of canalized
item, project export, or export financed under lines of credit
extended by Government of India or EXIM Bank, or export made ... exporter
in relation to sale of export goods, outside India:
Provided that-
(a) the exemption shall be available to an exporter to an exporter
Custom Broker shall verify
antecedent, correctness of Importer Exporter Code (IEC)
number, identity of his client and functioning of his client
at the declared address ... observed that the appellant had filed Bills of Entry
for imports made by M/s Excel Enterprises, M/s S.G.
International, M/s Logitrade
reflects that before the
grant of said IE Code, the background check of the said
importer/exporter had been undertaken by the customs authorities,
therefore ... Code given to it by a client for each import/export
transaction. When such code is mentioned, there is a presumption that
an appropriate background
exporter, ultimate consignee,
description, HSUSA Code, total weight, total value, carrier,
vessel, filing date, export date, country, filter reference,
filter ID, Exporter ID, ultimate consignee ... tally with the quantity actually imported
and cleared through Customs and that the commodity
code mentioned in the export declaration is different from
exporter, ultimate consignee,
description, HSUSA Code, total weight, total value, carrier,
vessel, filing date, export date, country, filter reference,
filter ID, Exporter ID, ultimate consignee ... tally with the quantity actually imported
and cleared through Customs and that the commodity
code mentioned in the export declaration is different from
wherein
it is stated that no person shall make any import or export except under
an IEC number granted by the Director general ... person shall make any import or export except
under an IEC number granted by DGFT, since the import is made by M/s
Sky Traders
well as to use the login id so as
to facilitate illegal imports. However, there is no evidence adduced by
the department to show that ... into and verify the genuineness of IE Code given to it by a
client for each import / export transaction. The Tribunal in Bajaj
Enterprises
irrespective of ITO (HS) Code, It has been observed that description of
import item was classified under ITC (HS) Code 5903 10 90 with effect ... that in
both the heading of ITC (HS) code, the description of item of import and
export are the same as per relevant SION
