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TMI Blog2011 (1) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the consignment in question or earlier consignments. The importer fairly admitted during argument that goods are liable for anti-dumping duty and in respect of earlier consignments also appropriate anti-dumping duty as well as customs duty was paid. There is no evidence on record to show that Shri Sanjay Daga gave financial help to Shri Mohan Pandey. However, consideration amount is paid to the exporter by the importing firm. There is no evidence that Shri Sanjay Daga impersonated Shri Mohan Pandey before the customs authorities. Therefore the adjudication order passed on basis that M/s.Parnami Sales Corporation are not actual importer are not sustainable. It is also not established on record that Shri Mohan Pandey obtained IEC cod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired from the address given in the IEC code and given by C.H.A.. The imported was not found at the given address. Thereafter summons were issued. During investigation the C.H.A. disclosed that all the documents in respect of import were handed over by one Shri Sanjay Daga, Appellant. In his statement Shri Sanjay Daga, disclosed that Shri Monoj Pandey is proprietor of the importing firm and Shri Sanjay Daga has negotiated with the over-seas supplier and the import was effected and with the consent of proprietor of M/s.Parnami Sales Corporation the bill of entry was filed. Subsequently Shri Mohan Pandey appeared before the investigation agency and on 12.12.2008 a statement was recorded where he explained that he is also known as Monoj Pand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported. The goods are liable for anti dumping duty and in respect of earlier consignment appropriate anti dumping duty was paid. There is no finding in the impugned order regarding mis-declaration of any kind. The order is passed only on the basis that Shri Mohan Pandey, proprietor of importing firm has lended his IEC code to Shri Sanjay Daga. The contention is that from very beginning the Appellants are claiming the goods as the Appellants are the importer and in the very first statement on 12.12.2008 the Appellant had not denied the import of the goods. It is not the case that Appellant lended his IEC code however Shri Sanjay Daga gave some financial help in respect of the import which is not prohibited under the Customs Act. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that M/s.Parnami Sales Corporation is not actual importer for the consignments. In fact the import is made by Shri Sanjay Daga by using the IEC code of M/s.Parnami Sales Corporation. We find that there is no finding that IEC code was obtained by fraud or by mis-representation by Shri Mohan Pandey. The adjudicating authority at internal page 38 of the impugned order accepted that the submission of the importer that they are having an establishment at the address given at the time of obtaining IEC code. There is no finding regarding mis-declaration of the consignment in question or earlier consignments. The importer fairly admitted during argument that goods are liable for anti-dumping duty and in respect of earlier consignments also app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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