them on account of receiving courier service during the course of export of educational books. The scrutiny of the said refund claim revealed that ... courier agency did not contain the details such as the importer-exporter code number, export invoice number, nature of courier, destination of courier and name
receipt issued by the courier agency shall specify the importer-exporter code (IEC) number of the exporter, export invoice number, nature of courier, destination
provisions relied upon; and concluded that since restricted goods were imported without an import license and thus provisions of the Foreign Trade Policy ... that import of sandalwood under EXIM Code No. 44039922 would be restricted and subject to ceiling of 5000 cum each year and that imports would
company.
With regard to the imports under Bill of Entries and TR-6 Challans Number mentioned in Annexure 1 to the refund application wherein ... 19th Floor, Concorde Towers, UB City, Bangalore 560 001 and having Import Export Code 0796001839, hereinafter referred to as the importer.
1. It is certified
invoice, commercial invoices and Shipping Bill for export along with refund claim and I.E.C. code is mentioned in the Shipping Bill. Lower authorities ... condition that receipt issued by Courier Agency shall specify the import-export number of exporter. We find this
condition is not fulfilled by the appellant
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IN THE
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Appeal No
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