Provisional IEC issuance allows manual customs clearance pending actual PAN submission for importers and exporters. IECs will be issued with a provisional/dummy PAN when PAN issuance is delayed; applicants must provide proof they have applied for PAN and must submit the actual PAN when issued so the IEC database can be updated and corrected data transmitted for BIN generation, while customs will be asked to allow manual clearance against the provisional IEC.
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.
Provisional IEC issuance allows manual customs clearance pending actual PAN submission for importers and exporters.
IECs will be issued with a provisional/dummy PAN when PAN issuance is delayed; applicants must provide proof they have applied for PAN and must submit the actual PAN when issued so the IEC database can be updated and corrected data transmitted for BIN generation, while customs will be asked to allow manual clearance against the provisional IEC.
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