9911796707
TMI Blog2011 (4) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - Appellants are in appeal against the impugned order wherein the Commissioner has seized the goods and confiscated the same which were allowed to be redeemed on payment of redemption fine and penalties are also imposed on the appellant namely Atul Sanpal, M/s. Sharp Enterprises and Shri V.K. Agarwal under Section 111(d) and under Section 114AA of the Customs Act, 1962. 2. The brief f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice was issued on the allegation that Shri Satish Suryavanshi has allowed Shri VK Agarwal and Shri Atul Sanpal to import present consignment of power cord by misusing IEC of M/s. Sharp Enterprises for monitory consideration. The same was adjudicated and passed the impugned order by imposing redemption fine and penalties on the appellants. Aggrieved from the said order, appellants are before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R submitted that as per Foreign Trade make (Development and Regulation) Act, 1992, Section 7 says that No person shall make any import or export except under an IE Code number granted by the Director General of Foreign Trade and as per EXIM policy 2004-09. Para 2.12 clarifies that no import or export shall be made by any person without an IE code number unless specifically exempted. In this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no allegation against the appellants of mis-declaration or undervaluation of the impugned goods under the impugned bill of entry. Therefore, the case law relied by the ld. DR is not applicable to the facts of this case. In fact in the case of Greater Pacific Capital (supra), the Tribunal has clearly observed that the imports were made without IE code number. Therefore, it was held that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g goods. At the highest, if the petitioner has obtained IEC number by misrepresenting the Ministry of Commerce and Industry and Director General of Foreign Trade, it is for the body to take action." 6. Therefore, following the ratio laid down by the Hon'ble High Court of Bombay in the decision cited hereinabove, I hold that in this case also there is no violation of the provisions of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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