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2016 (6) TMI 810 - AT - CustomsLevy of penalty for lending of the IEC - Smuggling of prohibited goods from India - export of incense raw materials - Held that:- Seizure of the goods and attempt to export the prohibited goods of the description aforesaid remained unrebutted. Appellant was the registered holder of the IEC and such IEC was used in attempted export was not controverted. Lending of IEC was also an admitted fact and not denied. Appellant was not expected to lend the same or make any abuse thereof. Apart from lending the IEC which was used to defraud customs by the attempted export, appellant gave his rubber stamp as well as letter head to Mohammed and Sabu to prepare export documents. That caused peril to the interest of Revenue. Appellant acted in defiance of law being aware that his IEC may not be free from abuse. Therefore his plea of innocence fails - Levy of penalty confirmed.
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