exporters by personally visiting the
5. KYC
4
C/50863/2020
addresses given in the export documents or in the
Importer Exporter Code ... importer or exporter in fact is reflected
in the list of the authorized exporters or importers and
possesses the Importer Exporter Code (IEC) Number
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
Customs Act, 1962 on the charges of having allowed
his Import Export Code (IEC) to be used for fraudulent imports of
various consignments by Shri ... Rule 12 require
that import/export can be made only by the person who is allotted
a specific Import Export Code (IEC). As per para
such exporters. During the investigation it
was found that unscrupulous persons had created bogus entities by
obtaining Import Export Code (IEC) in the name ... exporters/Customs Broker is allowed to initiate
for the first time import/export through Precious Cargo Customs
Clearance Centre having Customs-EDI port code INDPC4
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
self
/factory sealing. Further, he failed to verify antecedent,
correctness of Importer Exporter Code (IEC) number, identity of
his client and functioning of his client ... self factory sealing. Further, he failed
to verify antecedent, correctness of Importer Exporter Code
(IEC) number, identity of his client and functioning of his
client
Customs Broker.--A Customs Broker shall-
...
(n) verify correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN),identity ... document to be obtained from the exporter and Regulation 10
(n) of CBLR, 2018 prescribes that Importer Exporter Code, GSTIN and
identity of the client
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
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
authentic document, data or information. In usual course
they verify the importer exporter code number, GST number and
identity of the clients by taking bank ... Appeal No. 75597 of 2022
(d) ................................................
(e) ..............................................
(n) Verify correctness of Importer Exporter Code (IEC)
number, Goods and Services Tax Identification Number
(GSTIN), identity
