exporters were not in existence on
the dates of export. It is submitted that the genuineness of the Importer-
Exporter Code Number, GSTIN, Permanent Account ... Exporter Code Number, GSTIN, identity and
functioning of each of the exporters who are found to be non-existent or
not related to export/import
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
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
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
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
imported except in accordance with the conditions of that
licence. The petitioners are importing articles on the strength
of the Importer-exporter Code Number issued ... black pepper berries imported into India under Advance
Authorisation Scheme for oleoresin alone is fixed as 6%. As
the pepper imported under the Advance Authorisation
imported except in accordance with the conditions of that
licence. The petitioners are importing articles on the strength
of the Importer-exporter Code Number issued ... black pepper berries imported into India under Advance
Authorisation Scheme for oleoresin alone is fixed as 6%. As
the pepper imported under the Advance Authorisation
person is allowed to import gold into the country except
under an Import-Export Code Number. However, Rule 3(1)(h) of the
Foreign Trade ... even as
per EXIM Code Numbers 7113 19 20 and 7113 19 30 of ITC (HS)
Classification of Export and Import items
import of goods by Shri
Ismail Tambawala, Shri Abdul Wahab. and Shri Manish
Vanigota the actual beneficiaries of the import. The Importer
Exporter Code number ... linked with the PAN number. It is mandatory for every
importer/exporter to obtain an IEC. It enables easy
identification of the importers. However
Impex Pvt. Ltd. was utilizing the IEC of other entities for making imports. In
this respect I find that as per Section ... Trade (Regulation) Rules, 1993, every person should make import
or export only with Importer-Exporter Code number allotted to him. Further
as per Para
