Section 12   [ View Judgements ]

Declaration as to importer exporter code number.


12. Declaration as to importer exporter code number. — On the importation into, or exportation out of, any customs port shall , in the bill of entry or shipping bill or, as the case may be , in any other documents prescribed by rules made under the Act or the Customs Act, 1962 (52 of 1962) , state the importer exporter code number allotted to him by the Competent Authority.

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