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2013 (9) TMI 509 - AT - CustomsPenalty u/s 112 - Department issued a show-cause notice to assessee for fraudulent import of sodium sulphate Held that:- The action was unsustainable in law order for imposing penalty set aside - from the records no bill of entry had been filed - any charge of violating the provisions of Customs Act would arise only when somebody files a bill of entry for import of the goods and claims himself to be the importer - violating the provisions of Section 111 (m) would not arise at all - the appellant did not had any IEC code at the time of importation - lending of IEC code to anyone else also would not arise there could not be any violation of Rules 7 & 11 of the Foreign Trade (Regulations) Rules attracting the provisions of Section 111 (d) no penalty could be imposed decided in favour of assessee.
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