manufacturer
exporters,
who import
pepper under
AAS, for
oleoresin
purpose shall
submit the
details of
import of
pepper viz.,
quantity of
pepper
imported
quantity ... imported except in accordance with the conditions of that
licence. The petitioners are importing articles on the strength
of the Importer-exporter Code Number issued
manufacturer
exporters,
who import
pepper under
AAS, for
oleoresin
purpose shall
submit the
details of
import of
pepper viz.,
quantity of
pepper
imported
quantity ... imported except in accordance with the conditions of that
licence. The petitioners are importing articles on the strength
of the Importer-exporter Code Number issued
business of
manufacturing and exporting of gold jewelry and gold
products. They are possessing Import-Export Code under
the Foreign Trade (Development and Regulation ... Using the said Import-Export Code, the writ petitioner has
been doing its business of import and export.
b) Under Section 25 of the Customs
apply. Hence, this
petition is considered within the parameters of Section
439 Cr.P.C.
-9-
11. The Chemical Examination Report of CFSL is
prima ... learned counsel for the
petitioner that the petitioner holds an Import Export code
and he is a law abiding citizen. The petitioner has been
delivered the export
consignment of sugar ex-factory to
an exporter and the exporter
has, after complying with the
legal requirements exported
the sugar ... exporter
as well as that of the sugar
factory.
Explanation III. An exporter
means a person who holds an
Importer-Exporter Code number
allotted
contrary to the import
10
policy which provides that an importer shall produce
an appropriate certificate from the competent
authority for export country that opium ... this connection, our attention has been invited
to certificate of importer/exporter code and reference
has also been made to sales contract from Turkey
them to cancel the licence ab initio and to
suspend the Import Export Code (IEC for short) apart
from refusing further licence to them ... already claimed against the
exports and further directed the respondents to
restore the Import and Export Code of the petitioner
12
and withdraw the cancellation
appeal briefly stated are
that the appellant is the holder of import export code and is
engaged in the business of import and export
passed:
"Petitioner an industrial entrepreneur obtained
a certificate of Importer-Exporter Code (IEC) dated
10.7.2007 from the Ministry of Commerce,
Government of India, whereafterwards
However,
the change in business address was not amended
in the Importer Exporter Code (IEC) and only
amended with effect from 17/07/2021 ... insofar as the aspect of
mismatch in ITC availed, in respect of import of goods
during the financial year 2020-21, amounting
