carry on the business of importing spices at Calcutta. They had been granted an Import & Export Code Number by the respondent
petitioners, the petitioner No.1 imports an d
exports cotton, its Import Export Code number being 0296024937.
Section 3 of the Foreign Trade (Development ... provision for development and regulation of foreign
trade by facilitating imports and increasin g exports.
Section 3(2) of the Foreign Trade Act provides that
entire show cause notice John Miranda and
Rakesh Magoo or the importer have never given any statement alleging
that the petitioner was aware ... basis of the invoice, packing list, bill
of lading, import-export code number etc. provided by the importer. The
goods were examined by the customs
impugned
suspension order dated 21st October, 2019 suspending the importer
and exporter code of the petitioner in exercise of power under Section ... Without prejudice to the provisions contained in this section,
the Importer-Exporter Code number of any person who fails to pay
any penalty imposed under
requires a Customs
Broker to verify antecedent, correctness of Importer Exporter Code (IEC)
number, identity of his client and functioning of his client
petitioner to meet the exporter in person or to physically verify the
address of the exporter has led to the conclusion that the petitioner ... notice:
10. Obligations of Customs Broker:
**************************** **************************
(n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services
Tax Identification Number (GSTIN), identity
Pottasium Humate, Agriculture Grade
(Organic Fertiliser) and having an Import and Export Code Number,
has prayed for a direction upon the respondents to release
dealing in
fabrics and stated to have been allotted an Import and Export Code
Number by the competent authority, has prayed for a direction upon
Municipal Corporation as also the Importer's Code Number from the Joint Chief Controller of Imports and Exports, Calcutta.
3. Pursuant to an agreement
petitioner is engaged in the business of export and import and had been allotted an importer code number by the Joint Director General of Foreign