which prohibits such an activity on the part of an Import Export Code Number holder. Learned counsel for the respondents categorically made a statement that ... Code Number. - No person shall make any import or export except under an Importer-exporter Code Number granted by the Director General or the officer
issue involved is that the respondents did not have Importer-Exporter Code Number as required and provided under Section 7 of the Foreign Trade (Development ... find that nowhere the value of the goods involved in import/export has been indicated and in the absence of any value indicated
able to correlate the invoices with export and certain invoices did not bear import and export code number.
2. Learned CA pointed out the findings ... Commissioner (Appeals) as well as adjudicating authority have proper import and export code number in terms of Notification No.17/2009-ST dated
first charge is that the appellant did not obtain authorisation from the importer before effecting clearance of the cargo thereby contravening the provisions ... that the appellant did not verify antecedents, correctness of Importer Exporter Code (IEC) Number and identity of his client and functioning of his client
case registered by SIIB (Import) of JNCH, Nhavasheva wherein mis-use of IEC code of M/s Broaden Merit Export Holder was involved ... code of Wanbury Creations and Elite Overseas and 4) case registered by SIIB (Imports) in respect of imports by Anmol Traders. In all these cases
genuineness of the exporters. Further in that case , it was noticed that the CHA had verified the genuineness of the IEC code from the DGFT ... obligation. In the present case, we notice that there are a number of serious allegations against the CHA and therefore, the ratio of the above
Classification of Export and Import Items as under:
(i) Import of Mobile Handsets (classified under ITC (HS) Code 1857) without international Mobile Equipment Identity (IMEI ... prohibited with immediate effect.
(ii) Import of CDMA mobile phones (classified under ITC (HS) code 8517) without Electronic Serial Number (ESN/Mobile Equipment Identifier (MEID
M/S Federation Of Indian Chambers vs Cst, Delhi on 28 April, 2014
CUSTOMS EXCISE
M/S Aswani & Co vs C.C.E. Delhi-I on 10 July, 2014
M/S Flyjac Logistics Pvt. Ltd vs Commissioner Of Central Excise, ... on 13 February, 2014
