such documents whether export
obligation in respect of a particular Authorisation stood
discharged or not.
4.6 An Import-Export Code (IEC) number is issued ... down that no person shall make any
import or export except under an Importer-Exporter Code
Number granted by the Director General or the officer
cancel
the importer Exporter Code (IEC), which reads as follows:
"8.Suspension and cancellation of Importer-exporter
Code Number:-
(1) Where-
(a) any person ... which it is proposed to suspend or cancel the
Importer-exporter Code Number and after giving him a
reasonable opportunity of making a representation
which reads as follows:
'8.Suspension and cancellation of Importer – exporter
Code Number – [I-Where
(a) any person has contravened any of the provisions ... which it is proposed to suspend or cancel the Importer-
Exporter Code Number and after giving him a reasonable opportunity
of making a representation
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
these writ
petitions would run thus :
2.1. The petitioners are importers and exporters of pulses, spices
and other products and mostly are engaged ... years. Each of the petitioners are favoured with an
Import Export code number issued by the DGFT.
2.2. The petitioners import such pulses, cereals
resultant products, diverted the duty free imported raw materials
instead of utilising the same for export product as required under
Actual User Advance License ... suspend/cancel all the Import Export Code Number under Section
8(1)(a)(b) of the PT(D&R) Act, 1992(c) to cancel
requisite permits, licences etc. to export the rice. He is also having the Importer Exporter Code Number Certificate (for short ''IEC') issued ... following cases, namely:-
(a) an exporter, being a wholesaler or retailer or dealer, having Importer-Exporter Code Number issued by the Directorate General of Foreign
fulfillment of the
obligation.
(i) verify the antecedent, correctness of Importer
Exporter Code (IEC) Number, identity of his client and
the functioning of his client ... Deputy Commissioner of
Customs;
(iv) verify the antecedent, correctness of Importer
Exporter Code (IEC) Number, identity of his client and
the functioning of his client
THEREBY DIRECT R-2 TO WITHDRAW THE SUSPENSION
OF IEC CODE BEARING NO.0711031606.
THIS WRIT PETITION COMING ON FOR
PRELIMINARY HEARING ... General for the
respondents submitted that the Online Suspension of
Importer-Exporter Code Number has been revoked
and is restored.
4. In view
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
