Standard IE codes required for exempted importers and exporters; individual IECs needed to claim drawback or export benefits. The DGFT has notified standard IE codes for specified exempt categories and such persons must declare those standard codes on bills of entry and shipping bills filed through ICES; ICES has been modified to capture these codes. Exporters seeking drawback or other export benefits must obtain an individual IE code and PAN based business identification, register Authorised Dealer details and open a designated bank account. Where no code exists, a temporary code may be allocated for ICES processing with permission of the designated Assistant/Deputy Commissioner; persons required to have an IE code but without one will be allowed the standard code only after adjudication of the offence.
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.
Standard IE codes required for exempted importers and exporters; individual IECs needed to claim drawback or export benefits.
The DGFT has notified standard IE codes for specified exempt categories and such persons must declare those standard codes on bills of entry and shipping bills filed through ICES; ICES has been modified to capture these codes. Exporters seeking drawback or other export benefits must obtain an individual IE code and PAN based business identification, register Authorised Dealer details and open a designated bank account. Where no code exists, a temporary code may be allocated for ICES processing with permission of the designated Assistant/Deputy Commissioner; persons required to have an IE code but without one will be allowed the standard code only after adjudication of the offence.
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