TMI Blog2019 (12) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... t of lending IEC to other importers for a consideration. However, for this purpose the penalty levied cannot be comparable to the penalty imposed on the actual perpetrators of the offence - penalty imposed on Shri Rajesh P. Joshi is reduced. Penalty on Shri Naresh M. Dudhela - HELD THAT:- Shri Naresh M. Dudhela was involved in the past as well in the imports made by Shri. Kaushal Anil Shah, in the import of goods using the IEC of M/s. Ravi Enterprises for a consideration. Shri Naresh M. Dudhela in his statement dated 5.7.2008 accepted that he has arranged for the IEC of 6 firms, including that of M/s. Ravi Enterprises to Shri Kaushal A. Shah for a monetary consideration; he got a consideration of 1.5% of the value. He is the person who a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignment at ₹ 1,54,34,090/- and recalculated the duty payable to be ₹ 33,21,880/- while allowing the goods to be redeemed on payment of a fine of ₹ 25,00,000/- . He also imposed penalty of ₹ 9,58,320/- on the importer i.e. M/s. Synthetic Chemical Industries under 114 (A) of Customs Act, 1962. He also imposed a penalty of ₹ 1,00,000/- on Shri Rajesh Pravinchandra Joshi, Proprietor of M/s. Ravi Enterprises; ₹ 1,50,000/- on Shri. Kaushal Anil Shah ,Proprietor of M/s. Shlok Chemicals; a penalty of ₹ 1,25,000/- on Shri Naresh Mathuradas Dudhela and a penalty of ₹ 10,00,000/- on Shri Surendra Radheshyam Choudhary. On an appeal filed by the appellants in the present set of appeals i.e. Shri Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted by them in their respective statements. Therefore penalty has been correctly imposed and the same does not need any interference. 4. On going through the records of the case and after perusing the statements of the applicants, we find that Shri Rajesh P. Joshi in his statement dated 23.12.2008 and 21.10.2008, has accepted that he had applied for IEC in the name of M/s. Ravi Enterprises with an intention to lend the same for a monetary consideration through Shri Naresh M. Dudhela and that he was no aware of any imports in the name of the said firm. This statement has not been retracted. The OIO and OIA recorded the past activities of Shri Joshi. However we keep ourselves concerned only about the case before us. It is appare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also. However as no specific allegations of his role other than arranging for the IEC of M/s. Ravi Enterprises to be used, has been brought on record. Therefore we find that this cases also requires a reconsideration of quantum of penalty. 6. The Counsel for the appellant relies upon the case of Atul D.Sonpal - 2012 (275) E.L.T.248 (Tri-Mum) and Hamid Fahim Ansari - 2009 (241) E.L.T. 168 (BOM) wherein it was held that having valid IEC number and lending it tout to others in itself does not constitute an offence where there is no other allegations of mid-declaration, misrepresentation, under valuation etc. Understandably the facts of the present case are different as under valuation is established in this case by not only lending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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