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2014 (5) TMI 712 - CESTAT MUMBAIWaiver of pre deposit - Import of of mobile phone accessories using the IEC code - Violation of provisions of Rule 3 of the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 - Held that:- From the statements recorded from the appellant as also the IEC holder, it is evident that the appellant Avesh Hanif Pitodia is the real importer and he has placed the order with the foreign supplier, engaged the CHA, paid the Customs duty and has taken delivery of the goods M/s Cell On Traders in whose name of the goods have been imported as declared in the imported documents are merely a dummy or a front for the illegalactivities undertaken by the appellant and the said firm is a proprietorship belonging to the employee of the appellant. It is also on record that merely for the use of the IEC, the appellant has been paying a fixed sum per container basis to the IEC holder. It is further seen that the appellant has been importing ‘Nokia’ brand mobile phone accessories which are duplicate in nature and therefore, violating of IPR (Imported Goods) Enforcement Rules is also involved. Thus it is not a mere case of misuse of IEC code but involves violations of a number of laws including undervaluation and mis-declaration of the goods - The appellant not only mis-declared the value of the goods but also imported duplicate goods bearing the brand name of well known brands there by contravening the provisions of IPR (Imported Goods) Enforcement Rules, 2007 and Foreign Trade (Regulations) Rules, 1993. Thus the appellant has not made out a case for total waiver of the penalty imposed on the appellant - Conditional stay granted.
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