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L. Harish Gandhi Versus Commissioner of Customs (Imports) , Chennai

2016 (8) TMI 28 - CESTAT CHENNAI

Levy 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 sec .....

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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 aga .....

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Shri M. Gouri Shanker was owner of M/s. M.G. Trading Co. who has already suffered duty and interest with penalty to the extent of 25% of the duty element on the allegation that he imported the furniture for which order was placed by Shri L. Harish G .....

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ys that the offences are quite different from each other as that was committed by M/s. M.G. Trading Co., represented by its Proprietor Shri M. Gouri Shanker and by Shri L. Harish Gandhi. Sri Gandhi was intimately connected with the offence in a manne .....

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and perused the records. 4. Learned adjudicating authority has brought out role of this appellant from the version of Shri G. Gouri Shanker, who lent his IEC Code No.0903012464 to Shri K. Harish Gandhi for which he was penalised for such offence comm .....

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