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2017 (4) TMI 1293 - CESTAT CHENNAIPenalty - export of red sander logs - Held that: - It is an admitted fact that the appellant had allowed Badri K. Narayanan to use his IE Code - Law is well settled that a person who lends his name or licence incurs liability for the wrong use thereof. Even though appellant pleads innocence and also submits that there was no abetment committed by him, the lending of the IE Code made the appellant liable to penalty, when red sanders were found from the container which were concealed by the goods of the appellant. Penalty upheld - appeal dismissed - decided against appellant.
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