The Foreign Trade (Development and Regulation) Act, 1992
Section 7. Importer-exporter Code Number.
The Foreign Trade (Development and Regulation) Act, 1992
Bare Act
No person shall make any import or export except under an Importer-exporter Code Number granted by the Director General or the officer authorised by the Director General in this behalf, in accordance with the procedure specified in this behalf by the Director General:
1 [Provided that in case of import or export of services or technology, the Importer-exporter Code Number shall be necessary only when the service or technology provider is taking benefits under the foreign trade policy or is dealing with specified services or specified technologies.]
Judgments on Section 7
- Hitesh Miglani vs Union Of India & Ors — Delhi High Court, 23 Mar 2026. Where seized goods are not 'prohibited goods' under Section 2(33) of the Customs Act, grant of the redemption option under Section 125(1) is obligatory and not discretionary, and a later notification restricting imports…
- Planet World Cargo vs Commissioner, Customs (Airport &… — CESTAT, 31 Oct 2025. A Customs Broker cannot file Shipping Bills or Bills of Entry in the name of an exporter or importer without that person's explicit authorisation — acting at the behest of a third party renders the documents benami and…
- M/S M.Y. Impex vs Commissioner Of Customs -Nagpur — CESTAT, 2 Sep 2026. Provisional release of seized goods under Section 110A of the Customs Act, 1962 is a discretionary power of the adjudicating authority, and the Tribunal will not interfere with refusal of provisional release of…
- Principal Commissioner Of Custom… vs Mr. Mayank Dang — CESTAT, 20 Jan 2026. Where the body of an adjudication order records that penalty is imposable under section 112(ii) of the Customs Act but the operative part mistakenly cites section 114AA, the operative part can be corrected so that the…