M/S. Vellanki Frame Works, A Sole ... vs The Commercial Tax Officer, ... on 18 December
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
conditions of import and export, and to regulate it, Section 8 confers power of suspension and cancellation of importer-exporter code number and Section ... under:
"(2)(g) "licence" means a licence to import or export and includes a customs clearance permit and any other permission issued
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
2014 ORDER
the imported coal is bituminous coal attracting higher rate of duty.
The coal imported by the petitioner was allowed to be cleared ... Narmadanagar - 392015, Dist.
Bharuch, Gujarat, holder of the Import-Export Code Number
0888000685 are called upon to show cause to the
Commissioner of Customs, Customs
territory
of any other country:
Provided that "import" and "export" in relation to the
goods, services and technology regarding Special
Economic ... importer" or "exporter" means a person who imports
or exports goods and holds a valid Importer-exporter Code
Number granted under section
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
Application Form, photocopy of RCMC,
photocopy of IEC Code No., photocopy of RBI Code number, photocopy of
Export Performance Certificate duly attested by Chartered Accountant ... advance licence i.e treasury challan Ex.PW1/C, code
number of import export Ex.PW1/D, CA certificate
120B/420 IPC and U/s 5 of Import and Exports (Control) Act, 1947 .
DOD: 11.07.2014
number 231 dated 24.04.1985 was issued by his firm ... 120B/420 IPC and U/s 5 of Import and Exports (Control) Act, 1947 .
DOD: 11.07.2014
C. The document