2013 (5) TMI 170

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..... he name of petitioner but for some other person, if the petitioner has obtained IEC by misrepresenting the Ministry of Commerce and Industry and Director General of Foreign Trade, it is for that body to take action. In the result, the Hon’ble High Court held that using of IEC of some other person is not an offence under the Customs Act, 1962. Therefore, the appellant has not violated the provision .....

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..... ring both sides, I find that the issue involved in this case is in a narrow compass. Therefore, after granting waiver of pre-deposit of the impugned dues adjudged, I take up the appeal itself for consideration and disposal. 5. In the case of Hamid Fahim Ansari vs Commissioner of Customs (Import) Nhava Sheva reported in 2009 (241) ELT 168 (Bom) the Hon ble High Court of Bombay has held that impor .....

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