govern the goods imported and exported out of India. The import export foreign exchange is governed by FERA and RBI. The payments of customs duty ... means a person who exports or intend to export and holds an importer exporter code number. Under Rule 7(26), merchant exporter means a person
made from local parties have to be in the
nature of deemed imports only for which strict procedures was required
to be followed ... Joint
Chief Controller of Imports and Exports) who would allot all such
parties the Importer - Exporter Code Number (IEC).
5
d) After the customs authorities
export proceeds of Rs. 78,91,245 on 23rd
Feb., 2001. To support the export of the goods, the assessee had
furnished export invoices, export ... allotment of code number for export and
membership of the Gems and Jewellery Export Promotion Council and
certificate of importer-exporter code have been placed
product exported i.e., CPC is evolved and it would be incorrect to contend that even after the processing/manufacturing carried out, CPC retains ... first question as to whether the commodity exported by the assessee company i.e., the CPC can be said to be the 'mineral
Lahoti Overseas Ltd, Mumbai vs Department Of Income Tax on 30 March, 2016
आयकर अपील
partner of the erstwhile firm and, while
undertaking the said transactions, Import Export Code and PAN of the Partnership Firm
were inadvertently used which ... various transactions made by using IEC number of M/s.
Parin Engineers (partnership firm) and import ledger of
M/s. Parin Engineers (Prop. Anju Tolia
Addl Cit Large Tax Payer Unit, Mumbai vs Reliance Industries Ltd, Mumbai on 12 April
Cyfast Enterprises P.Ltd, Mumbai vs Dcit Cir 10(3), Mumbai on 22 November, 2016
Gtc Industries Ltd. vs Assistant Commissioner Of Income-Tax on 28 February, 1995
Equivalent citations
Shell Information Technology ... vs Dcit (It) 4(1)(2), Mumbai on 16 November, 2017
IN
