consignment note,
1. the goods are exported; or
by whatever name
Service provided to an exporter in called, issued in his
relation to transport ... case may be;
(iii) is a holder of Import-Export Code Number;
(iv) is registered under section 69 of the said Act;
(v) is liable
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
exports
were not received through formal banking channels and that effecting
such exports, nominally through holders of 'importer-exporter code
(IEC)' numbers, enabled ... been alleged that the CB did not 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
6
fact is reflected in the list of the authorized exporters or
importers and possesses the Importer Exporter Code
(IEC) Number
with Customs. He also failed to verify antecedent, correctness of
Importer Exporter Code (IEC) Number, identity of his client and functioning
of his client ... such documents;
(o) verify antecedent, correctness of Importer Exporter Code (IEC)
Number, identity of his client and functioning of his client at the
declared address
business.
The documents such as Aadhaar card, Permanent Account Number
(PAN), Import Export Code (IEC), Goods and Service Tax
Identification Number (GSTIN), Certificate issued ... importer through the certificate of
Importer-Exporter Code issued by the Ministry of Commerce, DGFT
indicating the name of the importer along with address, name
clearance of
cargo or baggage;
....
(n) verify correctness of Importer Exporter Code (IEC)number, Goods and
Services Tax Identification Number (GSTIN), identity of his client ... importer through the certificate of Importer-Exporter Code
issued by the Ministry of Commerce, DGFT indicating the name of the
importer along with address, name
Customs Broker.--A Customs
Broker shall-
...
(n) verify correctness of Importer Exporter Code
(IEC) number, Goods and Services Tax
Identification Number (GSTIN),identity ... requires the Customs Broker to verify
correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN),identity of
his client
issued a letter by accepting application
of complainant for allotting Importer-Exporter Code
Number (0708010253) as per Ex.P:25. The complainant
has also produced
