CHEMWORLD INC. Vs. COMMR. OF CUS. (IMPORT)

JUDGEMENT

(1.) THE appeal and stay application are directed against Order -in -Original No. 107 (GR -II -E)/2011/(JNCH)/IMP -81, dated 8 -5 -2012 passed by Commissioner of Customs (Appeals), Mumbai -II, JNCH, Nhava Sheva. The appellants, M/s. Chemworld Inc., Ahmedabad, were issued with a show cause notice dated 22 -4 -2009 for fraudulent import of sodium sulphate. However, neither the appellant nor anyone filed any bill of entry or claimed to be the importer of the goods. Nevertheless, since the documents received showed the appellant as the consignee, action was initiated. The investigating agency, DRI recorded a statement of the appellant wherein the appellant confirmed that they had not imported the said consignment and had also written a letter to the foreign supplier to that effect. Nevertheless, a show cause notice was issued to the appellant proposing to impose penalties for lending their the IEC code to somebody else.

(2.) THE appellant contended that they did not have with them any IEC code at that time therefore, the lending/misusing of IEC code does not arise. The adjudicating authority imposed a penalty of Rs. 6 lakhs against the appellant and the appellant filed an appeal before the lower appellate authority, who dismissed their appeal. Hence, the appellant is before us.

(3.) THE ld. AR appearing for the revenue submits that as per investigation conducted, the appellant had initially consented for import the aforesaid goods but later on they changed their mind and cancelled it and the appellant also did not have the IEC code at the time of importation.