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2022 (11) TMI 1098 - AT - CustomsLevy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - readymade garments - it is alleged that the seized ladies readymade garments were being imported by resorting to mis- declaration under the guise of disposable cups as declared in the bills of lading - Confiscation - consolidated penalty under Section 112(a) read with Section 114AA of Customs Act - HELD THAT:- Sh. Amit Nagi on advice of Sh. Ravinder Puri allowed the use of his IEC code for import to be made by Sh. Rajan Arora. It is further evident that both these appellants believed Sh. Rajan Arora in good faith that he wants to use the IEC code of M/s Dev International for import of crockery/ glasses/ disposable glasses. Further, it is evident that both these appellant were not aware about the actual goods being imported by Sh. Rajan Arora in connivance with Sh. Ramesh Wadhera. It is further apparent that such misuse of IEC of M/s Dev International could not have been done without the active connivance of the CHA – M/s Jai Impex - there has been no interrogation with the CHA for facilitating import by Sh. Rajan Arora by using the IEC code of Sh. Amit Nagi, without proper authorisation. There is no active role played by these appellants save and except facilitating the use of IEC code of M/s Dev International by another for some monetary consideration - the penalty of Rs. 12 lakhs on Sh. Amit Nagi under Section 112(a) is reduced to Rs.50,000/- - appeal allowed in part.
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