2010 (6) TMI 507

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..... e Development and Regulation Act, 1992 - Alexander possesses a valid IE Code and he had filed the Bill of Entry for the goods in question - Hence, there is no reason not to treat Shine Enterprises (Proprietor Shri Alexander) as the importer - Therefore, set aside the confiscation and the penalties on both the appellants and the appeals are allowed. - C/397-398/2009 - 682-683/2010 - Dated:- 22-6- .....

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..... ion of IE code by Martin, contravention of Section 7 of the Foreign Trade Development and Regulation Act, 1992 was made out, thus attracting the provisions of Section 111(d) of the Customs Act and attracting penalty under Section 112 ibid. I find no merit in the Revenue s case for the reason that admittedly Alexander possesses a valid IE Code and he had filed the Bill of Entry for the goods in que .....

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