Import Export Code misuse for prohibited exports justifies penalty where the proprietor facilitated the attempted Customs fraud.

Penalty was sustained against a proprietor who lent his Import Export Code, rubber stamp and letterhead for an attempted export of prohibited goods. The Tribunal held that an Import Export Code cannot be used or lent to facilitate such a transaction, and that the appellant's asserted innocence and receipt of a small consideration did not remove responsibility where his conduct enabled the attempted fraud on Customs. The penalty was therefore confirmed.

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Issues: Whether penalty was leviable on the proprietor who lent his Import Export Code and related documents for an attempted export of prohibited goods.

Analysis: The export attempt was found to involve prohibited goods and the appellant's Import Export Code was admittedly used in the transaction. The appellant also provided his rubber stamp and letterhead for preparation of export documents. The Tribunal held that an Import Export Code is not meant to be lent or abused for such exports, and the plea of innocence and receipt of a small consideration did not absolve responsibility when the appellant's conduct facilitated the attempted fraud on Customs.

Conclusion: Penalty on the appellant was justified and was confirmed.

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