Sosiya
(hereinafter referred to as "the importer") hold import export
code number and also Central Excise Registration. It imported
vessel MV VLOO ARUN ... sale on 26th December, 1999.
The appellant also holds import export code number as
well as Central Excise Registration for ship breaking. The
appellant presented
provisions of this Act, rules, orders and export and import policy -
(1) No export or import shall be made by any person except in accordance ... recovered as an arrear of land revenue and the Importer-exporter Code Number of the person concerned, may, on failure to pay the penalty
provides that, no person shall make any import or export except under a Importer-Exporter Code Number granted by the Directorate General or the Officer ... export and import policy for the time being in force. The Revenue seems to contend that the importers in this case had no Code Number
Foreign Trade Act every exporter or importer is to be allotted an Import Exporter Code Number. Section 8 of the Foreign Trade Act provides ... suspension and cancellation of Importer Exporter Code Number where any person has contravened any law relating to the Central Excise, Customs, Foreign Exchange
applicant: 2. Address for communication: 3. (i) Permanent Account Number (PAN):
(ii) Import Export Code (IEC) No: 4. Commissioner of Customs having jurisdiction over
Zee Telefilms Ltd. & Anr vs Union Of India & Ors on 2 February, 2005
The Himachal Pradesh Value Added Tax Act, 2005
HIMACHAL PRADESH
India
The Himachal Pradesh Value
Chandra Bhan And Parashu Ram, Both Sons ... vs Deputy Director Of Consolidation And ... on 13
The Goa Value Added Tax Act, 2005
GOA
India
The Goa Value Added Tax Act
Reliance Infocomm Limited vs Union Of India (Uoi) (Dot) on 4 March, 2005
ORDER
1
