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2011 (4) TMI 1141 - AT - CustomsSeizure and confiscation - redemption fine and penalties - search - statement was recorded wherein it was stated that he has lost the original IEC and has not lodged any compliant with the police department. He further submitted that he is working for some person on commission basis and he is not the real importer of the said goods imported under the impugned bill of entry, these goods pertain to one Shri Atul Sanpal - appellants submits that it is admitted fact that the goods were imported by M/s. Sharp Enterprises for Shri Atul Sonpal- Held that:- no violation of the provisions of Customs Act, order is set aside, appeals are allowed
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