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TMI Blog2017 (4) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... Even though appellant pleads innocence and also submits that there was no abetment committed by him, the lending of the IE Code made the appellant liable to penalty, when red sanders were found from the container which were concealed by the goods of the appellant. Penalty upheld - appeal dismissed - decided against appellant. - C/41084/2016-SM - Final Order No. 40589/2017 - Dated:- 5-4-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stuffed with the declared cargo in the presence of the Central Excise officers. Later on, it was found that the container was tampered, lock handle was removed including the nuts fixed on the right door. The investigation team intercepted the consignment and found that red sanders were contained in the container. A racket was involved in loading red sanders on the way and the container when reac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant was innocent and had no control over the cargo as well as container and the trailer which left its premises on 5-1-2014. If there was anything breach of law made by Shri Badri K. Narayanan to cause prejudice to Revenue, the appellant should not be dealt with rigorously under law. He says that mere lending of the IE Code for export of the goods sold by the appellant does not reveal any mal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. Law is well settled that a person who lends his name or licence incurs liability for the wrong use thereof. Even though appellant pleads innocence and also submits that there was no abetment committed by him, the lending of the IE Code made the appellant liable to penalty, when red sanders were found from the container which were concealed by the goods of the appellant. 7. Appellant s s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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