Customs Broker.--A Customs
Broker shall-
...
(n) verify correctness of Importer Exporter Code
(IEC) number, Goods and Services Tax
Identification Number (GSTIN),identity ... Regulation 10(n) requires the Customs Broker to verify
correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN),identity
with the actual importers. These facts
clearly establish that the Customs Broker has failed to verify the
correctness of Importer Exporter Code (IEC) number, Goods ... Customs, as the case may be;
......................................................................................................................
(n) verify correctness of Importer Exporter Code (IEC) number,
Goods and Services Tax Identification Number (GSTIN),identity
provision which prohibits such an activity on the part of an Import Export Code Number holder. Learned counsel for the respondents categorically made a statement ... exporter Code Number. - No person shall make any import or export except under an Importer-exporter Code Number granted by the Director General
Export Council
6. Address of the registered / head office of exporter:
7. Tel. No. and e-mail ID of the exporter........:
8. Import -Export Code ... exporter........:
4. Service Tax Registration No.
5. Division ......... Commissionerate
6. Membership No. Of the Export Council
7. Import Export Code No..............
8. Name
Patna High Court
emphasized that a person, who imports goods must hold a valid
Importer-Exporter Code Number, observing as under:-
"31. Thus ... importer/exporter is a
person who imports or exports goods on his own
account and such person must have his own
account number
Customs
Act, 1962. By not verifying the correctness of Importer- Exporter
Code (IEC) numbers, Goods and Service Tax Identification Numbers
(GSTIN), and the identity ... clearance of cargo or haggage.
Regulation 10 (n) : verify correctness of Importer Exporter Code
(IEC) number, Goods and Services Tax Identification Number
(GSTIN) identity
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 fact is
reflected in the list of the authorized exporters or importers
and possesses the Importer Exporter Code (IEC) Number
secured export licence and that the agreement is true, export orders were secured by it and in execution of those export orders, exports were made ... Chief. Controller of Imports and Exports dated 30-3-1988 was provided. It discloses that the assessee was given Importer-Exporter Code
dummy acting on behalf of one Mr. M.K. Arora who imported consignments. The charge against the Appellant is detailed in para ... dated 8.4.2010 stipulates that the CHA shall :-
verify antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and functioning of his client
Jumbo Rolls (Bulk Rolls) of various kinds of photographic films and papers imported from M/s. FUJI Photo Film Co., Ltd., Japan (hereinafter referred ... factory premises of JPFL at Silvassa and subsequently obtained Import Export Code Number from the Customs authorities. The Branch Office was also got registered with
