Standard importer/exporter code requirement: exempted importers must use prescribed standard codes or obtain authorization to transact via ICES. DGFT notified standard importer/exporter codes must be quoted by specified exempted categories when filing bills of entry and shipping bills through ICES, with the service centre capturing those codes. For persons without any IE code (either because they failed to obtain one when required or belong to exempted classes lacking a prescribed standard code), Customs will permit use of a generic code to process documents through ICES only after obtaining permission from the designated Assistant/Deputy Commissioner; those who should have held an individual code will be allowed use of the generic code after adjudication for 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 importer/exporter code requirement: exempted importers must use prescribed standard codes or obtain authorization to transact via ICES.
DGFT notified standard importer/exporter codes must be quoted by specified exempted categories when filing bills of entry and shipping bills through ICES, with the service centre capturing those codes. For persons without any IE code (either because they failed to obtain one when required or belong to exempted classes lacking a prescribed standard code), Customs will permit use of a generic code to process documents through ICES only after obtaining permission from the designated Assistant/Deputy Commissioner; those who should have held an individual code will be allowed use of the generic code after adjudication for the offence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
