2010 (1) TMI 1043

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..... lakhs each under the provisions of Section 114(i) of the Act. 2. The penalty has been imposed on Shri M. Natarajan, Partner of M/s. Sri Olima International, Tuticorin, exporter, for having given his IE code to one Shri C.T.R. Ramasamy of M/s. M.R. Trading Company, for utilization it by a third person for the export of Aluminium Sulphate instead of which Red Sander logs were attempted to be .....

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..... he guise of aluminium sulphate. The manufacturer of aluminium sulphate viz., M/s. M.R. Trading Company also did not know that the IE code would be misused by Ramesh/Suresh alias Gopi by attempt to export red sanders. In these circumstances, the provisions of Section 114 of the Customs Act are not attracted against the appellants. I, therefore, set aside the impugned order in so far as it relates t .....

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