Importer-exporter Code requirement: importers and exporters must state IEC in customs documents or face penalty for misuse. Rule 12 mandates that the importer or exporter state the Importer-Exporter Code (IEC) allotted by the competent authority in the Bill of Entry, Shipping Bill, or other prescribed customs documents for importation or exportation, including goods connected with services or technology; use of another person's IEC constitutes a violation attracting penalty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Importer-exporter Code requirement: importers and exporters must state IEC in customs documents or face penalty for misuse.
Rule 12 mandates that the importer or exporter state the Importer-Exporter Code (IEC) allotted by the competent authority in the Bill of Entry, Shipping Bill, or other prescribed customs documents for importation or exportation, including goods connected with services or technology; use of another person's IEC constitutes a violation attracting penalty.
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