2016 (8) TMI 28

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..... . - Held that:- Revenue is correct to say that there were two different offences committed by two different persons. While Shri M. Gouri Shanker was lender of IEC code and Shri K. Harish Gandhi, present appellant was an abuser thereof, penalty under two different provisions of law is leviable. Law is well settled that any leniency to the breach of law and in subject like Customs shall perpetua .....

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..... 1962. 2. Revenue on the other hand says that the offences are quite different from each other as that was committed by M/s. M.G. Trading Co., represented by its Proprietor Shri M. Gouri Shanker and by Shri L. Harish Gandhi. Sri Gandhi was intimately connected with the offence in a manner different from M/s. M.G. Trading Co. Therefore, two different consequences under law follows. The adjud .....

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..... is well settled that any leniency to the breach of law and in subject like Customs shall perpetuate fraud and that shall be a bonus to evaders. Therefore, there shall be no interference with the order of the adjudicating authority and the plea for lenient consideration made by the appellant is rejected. Appeal is thus dismissed. (Dictated and pronounced in open court) - - TaxTMI - TMITax .....

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