2011 (10) TMI 122

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..... the respondent. 2. The respondent appears to have imported goods and filed bill of entry for clearing the same. It was noticed that the respondent did not have Importer-Exporter Code number allotted by DGFT and that they did not come under IEC exempted category. Original authority, holding that the respondent has imported without an IE code, imposed a penalty of  Rs. 2,000/- under Section 1 .....

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..... missioner (Appeals) and even if the prayer is acceded to, the same would lead only to restoring the order of the original authority. 4. At any rate from the records available, it is found to be only a case of a procedural violation and there is no allegation of any misdeclaration of the imported goods or non payment of Customs duty involved. 5. Under these circumstances, I do not find any valid .....

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