TMI Blog2009 (5) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Customs Act or any Rule or Regulation framed thereunder by which the person having valid IEC Number and having paid the custom duty is prevented from importing goods. At the highest, if the petitioner has obtained IEC number by misrepresenting the Ministry of Commerce and Industry and Director General of Foreign Trade, it is for that body to take action. - petitioner having paid the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the certificate of Importer-Exporter Code (IEC). They first checked the branch address as shown in the certificate dated 7-7-2008 and did not find person at the said address. This was the reason advanced before this Court as to why the goods were not cleared. Subsequent to that, respondents were called upon to check the main address given in the certificate dated 18-2-2009. The learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person. In so far as respondents/Customs Authorities is concerned, they have not pointed out to us any provision under the Customs Act or any Rule or Regulation framed thereunder by which the person having valid IEC Number and having paid the custom duty is prevented from importing goods. At the highest, if the petitioner has obtained IEC number by misrepresenting the Ministry of Commerce and Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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