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            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.

            <h1>Importer Exporter Code requirement: exporters must obtain IEC before filing shipping bill and register bank and forex details.</h1> Exporters must obtain a Importer-Exporter Code before filing the Shipping Bill, with the IEC delivered to Customs via the EDI linkage to the DGFT; exporters must register an authorized foreign exchange dealer code and open a designated current account for drawback credits. Export promotion scheme beneficiaries must register licences and submit original documents at the Customs station. The eSANCHIT electronic repository is available across ICES locations for all exports.

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