Penalty duly imposed since misuse of IEC code by third party fully known

Umesh Kumar Vs Pr Commissioner of Customs New Delhi (Preventive) (Delhi High Court)

Delhi High Court held that imposition of penalty justified since appellant holding IEC registration ought to have acted responsibly and ensured that the same was not misused by any third party. Thus, penalty imposed on the appellant justified since appellant was aware of IEC being misused.

Facts- Bill of Entry was filed on 18^thSeptember, 2014 by one M/s Aromatech which is a sole proprietary concern of the Appellant– Mr. Umesh Kumar, as the importer of certain goo

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