character of the person importing
and/or exporting the goods. Nevertheless, the entire process of assessing
the import/ export goods to duties of Customs ... importing/ exporting the goods. The basic requirement for a
person to import/export goods, is an allotment of Import-Export Code
(IEC) number
investigation, it was revealed that the
Petitioner, in active collusion with importers and exporters, had
orchestrated the creation of shell companies in India under ... various individuals who lacked genuine financial substance.
Thereafter, he procured Import Export Code („IEC‟) numbers using
minimal documentation such as PAN cards and driving licences
requires a Customs
Broker to verify antecedent, correctness of Importer Exporter Code (IEC)
number, identity of his client and functioning of his client
goods sold in the
course of export out of the territory of India.
Counsel on either side are in agreement that the facts ... direct export of
chillies to foreign countries through its branch at Cochin, and its
importer and exporter Code Number is stated to be 0288001532.
According
supplied to the detenu.
10. He also submits that the Importer Exporter Code pertaining to the three proprietorship firms of the detenu ... that "no export or import shall be made by any person without an Importer-Exporter Code (IEC) Number. Since the IEC number allotted
Customs Station by him show the name of the
importer or exporter, as the case may be, and
the name of the Customs House Agent ... efficiency and without avoidable delay.
(o) verify antecedent, correctness of Importer
Exporter Code (IEC) Number, identity of his
client and functioning of his client
petitioner to meet the exporter in person or to physically verify the
address of the exporter has led to the conclusion that the petitioner ... notice:
10. Obligations of Customs Broker:
**************************** **************************
(n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services
Tax Identification Number (GSTIN), identity
Regulation) Act, 1992
(Earlier Section 4(1)(3) of the Imports and Exports
(Control) Act, 1947), the penalty imposed under this ... recovered as an arrear of land
revenue and the Importer and Exporter Code number of the
person concerned, may have failure to pay the penalty
Ritu Corporation, the exporter; but then, the PAN card and the IEC of the exporter M/s. Ritu Corporation, had been obtained by providing fictitious ... House Agent is required to verify the antecedents, correctness of Importer Exporter Code (IEC) Number, identity and functioning of his client at the declared address
validity and legality of the seizure of certain goods intended to be exported to Libya is assailed. Hence both the writ petitions were clubbed ... engaged in import and export of the goods and is a merchant exporter. The petitioner's import and export code number
