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TMI Blog2015 (4) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise v. Achiever International [2012 (5) TMI 67 - DELHI HIGH COURT] and First Track Traders v. Commissioner of Customs, Tuticorin [2012 (3) TMI 310 - MADRAS HIGH COURT] distinguished - Decided in favour of assessee. - W.P.(C) 3500/2015 & CM 6260/2015, W.P.(C) 3616/2015 & CM 6454/2015 - - - Dated:- 16-4-2015 - Badar Durrez Ahmed And Sanjeev Sachdeva,JJ. For the Petitioner : Mr S. Ganesh, Sr Advocate with Mr G. S. Arora and Mr D. S. Arora For the Respondent No.1 : Mr Vivek Goyal For the Respondent : Mr Satish Aggarwala, Mr Satish Kumar JUDGMENT Badar Durrez Ahmed, J (Oral) 1. These writ petitions raise identical issues and, therefore, they are being disposed of together. We have heard the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid goods. He placed reliance on the judgment of the Kerala High Court in the case of Proprietor, Carmel Exports and Imports v. CC, Cochin: 2012 (26) ELT 505. The relevant portion of the said judgment is as under:- 15. Coming to the submission that the appellant is only a name lender for the import of goods by one Anwar, we shall presume for the time being that the appellant is only a name lender, but the actual beneficiary of the import is one Anwar. We called upon learned counsel for the respondents to place the relevant provision which prohibits such an activity on the part of an Import Export Code Number holder. Learned counsel for the respondents categorically made a statement that he is not able to place any such prohibition in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mports have been done in the name of the petitioner but for some other person. In so far as respondents/Customs Authorities is concerned, they have not pointed out to us any provision under the Customs Act or any Rule or Regulation framed thereunder by which the person having valid IEC Number and having paid the custom duty is prevented from importing goods. At the highest, if the petitioner has obtained IEC number by misrepresenting the Ministry of Commerce and Industry and Director General of Foreign Trade, it is for that body to take action. 6. In these circumstances, in our opinion, petitioner having paid the custom duty is entitled to release of the goods ... 4. The learned counsel for the respondents placed reliance on the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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