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TMI Blog2019 (12) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... nt import of various chemicals in the name of various IECs lent to them by others for a consideration, DRI has investigated, inter alia, into the import of 200 M.T of "Melamine Crystal" under the name of M/s. Ravi Enterprises. On conclusion of investigation it was found that the value of the consignment was mis-declared in addition to the misuse of IEC. A show cause notice dated 30th June 2009 was issued to various parties. Additional Commissioner vide order dated 341.1.2012 has confirmed the revaluation of the consignment at Rs. 1,54,34,090/- and recalculated the duty payable to be Rs. 33,21,880/- while allowing the goods to be redeemed on payment of a fine of Rs. 25,00,000/- . He also imposed penalty of Rs. 9,58,320/- on the importer i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he use of his IEC for the purpose of the imports in question making the goods liable for confiscation. Learned counsel Ms. Pooja Reddy also appearing for the other applicant i.e. Shri Naresh Mathuradas Dudhela submits on similar lines and prays that the penalty imposed on his may beset aside. 3. The learned AR for the department reiterates the findings of OIO and OIA and submits that the involvement of Shri Rajesh P. Joshi and Shri Naresh M. Dudhela have been accepted by them in their respective statements. Therefore penalty has been correctly imposed and the same does not need any interference. 4. On going through the records of the case and after perusing the statements of the applicants, we find that Shri Rajesh P. Joshi in his stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the IEC of 6 firms, including that of M/s. Ravi Enterprises to Shri Kaushal A. Shah for a monetary consideration; he got a consideration of 1.5% of the value. He is the person who advised Shri Joshi to obtain the IEC in his name and to lend it; he also obtained signatures of Shri Rajesh P. Joshi on blank letter-heads and cheques of M/s. Ravi Enterprises. We find that the role of Shri Naresh M. Dudhela cannot be undermined in the present case also. However as no specific allegations of his role other than arranging for the IEC of M/s. Ravi Enterprises to be used, has been brought on record. Therefore we find that this cases also requires a reconsideration of quantum of penalty. 6. The Counsel for the appellant relies upon the case of A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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