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2016 (8) TMI 28 - CESTAT CHENNAILevy of penalty - use of IEC code of others for import of goods - It was contended that once the goods have suffered duty and interest and penalty has been paid, this appellant should not suffer another penalty of ₹ 2,00,000/- imposed under section 112 (a) of the Customs Act, 1962. - Held that:- Revenue is correct to say that there were two different offences committed by two different persons. While Shri M. Gouri Shanker was lender of IEC code and Shri K. Harish Gandhi, present appellant was an abuser thereof, penalty under two different provisions of law is leviable. Law is well settled that any leniency to the breach of law and in subject like Customs shall perpetuate fraud and that shall be a bonus to evaders. - Decided against the appellant.
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