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TMI Blog2023 (11) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... ting import. Bearing in mind the fact that there was no connivance, the CESTAT had found it fit to reduce the penalty imposed on the appellant from Rs. 12 lakhs to Rs.50,000/-. The appeal raises no question of law which would warrant consideration - Appeal dismissed. - HON'BLE MR. JUSTICE YASHWANT VARMA And HON'BLE MR. JUSTICE RAVINDER DUDEJA For the Appellant : Mr. Rahul Raheja, Mr. Gau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the use of his IEC code for import to be made by Sh. Rajan Arora. It is further evident that both these appellants believed Sh. Rajan Arora in good faith that he wants to use the IEC code of M/s Dev International for import of crockery/glasses/ disposable glasses. Further, it is evident that both these appellant were not aware about the actual goods being imported by Sh. Rajan Arora in connivan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Importer Exporter Code [ IEC ] for the purposes of facilitating import. Bearing in mind the fact that there was no connivance, the CESTAT had found it fit to reduce the penalty imposed on the appellant from Rs. 12 lakhs to Rs.50,000/-. 3. On an overall consideration of the aforesaid facts, we find that the appeal raises no question of law which would warrant consideration. 4. It shall consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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