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2013 (2) TMI 547 - CESTAT MUMBAIPenalties u/s 112 and 114AA - import of consignments by misusing the IEC of M/s Samarth Corporation - Held that:- As decided in Atul D. Sonpal vs. Commissioner of Customs (ACC & Import), Mumbai (2011 (4) TMI 1141 - CESTAT, MUMBAI) relying on the decision of Hamid Fahim Ansari (2009 (5) TMI 84 - BOMBAY HIGH COURT) that use of IEC is not an offence under Customs Law. Thus the applicant has made out a case for 100% waiver of pre-deposit of the penalties confirmed against them and stay recovery thereof during the pendency of the appeals.
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