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2010 (6) TMI 507 - AT - CustomsConfiscation and penalties - Import and Export Code - Martin was the real importer and that Alexander who possessed an Import and Export Code was not the importer and in the absence of possession of of IE code by Martin, contravention of Section 7 of the Foreign Trade Development and Regulation Act, 1992 - Alexander possesses a valid IE Code and he had filed the Bill of Entry for the goods in question - Hence, there is no reason not to treat Shine Enterprises (Proprietor Shri Alexander) as the importer - Therefore, set aside the confiscation and the penalties on both the appellants and the appeals are allowed.
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