impugning an action of the respondents suspending the
petitioner's Importer Exporter Code "bearing No.
AAGCD26981".
2. The petitioner states that ... importer/exporter that it
intends to suspend or cancel his IEC, and the grounds on which
such an action is proposed. The concerned importer/exporter
investigated some
consignments of export covered under 260 shipping bills pertaining to 21
exporters for which Let Export Orders were issued. According to the
investigation ... found that some of the addresses
mentioned by the exporters in their IECs (Importer Exporter Code) were
non-existent. It is alleged that IECs
State of Haryana. For carrying out import of industrial
chemicals, the petitioner has been granted Importer-Exporter Code
(IEC) No.0512052859 by the Directorate General
goods were seized. Thereafter, search was
conducted at the premises of the importer (M/s Pixel Overseas), which
was also the residential premises ... contain the PAN Card and the attested copy of the
Importer-Exporter Code (IEC) of the importer (M/s Pixel Overseas) but
Signature Not Verified
aforesaid direction, OSS had filed copy of the
Certificate of Importer-Exporter Code (IEC), copy of the Air Operator
Permit and a copy
territory
of any other country:
Provided that "import" and "export" in relation to the
goods, services and technology regarding Special
Economic ... importer" or "exporter" means a person who imports
or exports goods and holds a valid Importer-exporter Code
Number granted under section
fulfillment of the
obligation.
(i) verify the antecedent, correctness of Importer
Exporter Code (IEC) Number, identity of his client and
the functioning of his client ... 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
declared place of business. Some of these taxpayers had been issued
Importer Exporter Codes (IEC) by the Directorate General of Foreign Trade
(DGFT) and goods ... Customs Broker shall -
(a) to (m) *** ***
(n) verify correctness of Importer Exporter Code
(IEC) number, Goods and Services Tax
Identification Number (GSTIN), identity
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
failed to verify the antecedents and correctness of the
Import-Export Code No., identity of his client and functioning of his
Signature Not Verified
Digitally ... client at the declared address. It appears that the allegation against the
importer was that it had overvalued the consignment imported for
making fraudulent drawback
