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2013 (5) TMI 170 - CESTAT MUMBAIUsing IEC of some other person for importing the goods - stay application seeking waiver of pre-deposit of penalty u/s 112 and 114AA - Held that:- As decided in Hamid Fahim Ansari vs Commissioner of Customs (Import) Nhava Sheva [2009 (5) TMI 84 - BOMBAY HIGH COURT] that imports done in the name of petitioner but for some other person, if the petitioner has obtained IEC by misrepresenting the Ministry of Commerce and Industry and Director General of Foreign Trade, it is for that body to take action. In the result, the Hon’ble High Court held that using of IEC of some other person is not an offence under the Customs Act, 1962. Therefore, the appellant has not violated the provisions of Customs Act. Penalty deleted - in favour of assessee.
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