Importer verification: First-time consumer goods imports must produce documentary proof for customs verification to prevent IEC misuse. Customs requires verification of the genuinity of importers bringing consumer goods for the first time through the port to prevent misuse of other persons' IEC numbers. Required documents include VAT/Sales Tax registration, bank certificate confirming account and signatures, proof of payment through the importer's account, prior year balance sheet, and most recent tax return; clearance will follow on payment of duties once these are filed, with possible case-specific relaxation by the Additional Commissioner.
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 verification: First-time consumer goods imports must produce documentary proof for customs verification to prevent IEC misuse.
Customs requires verification of the genuinity of importers bringing consumer goods for the first time through the port to prevent misuse of other persons' IEC numbers. Required documents include VAT/Sales Tax registration, bank certificate confirming account and signatures, proof of payment through the importer's account, prior year balance sheet, and most recent tax return; clearance will follow on payment of duties once these are filed, with possible case-specific relaxation by the Additional Commissioner.
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