https://www.taxtmi.com/caselaws?id=233585 The appellant's appeal, along with applications for stay and Condonation of Delay, was granted by the court. The delay in filing the appeal was condoned, and the Condonation of Delay application was allowed. The court waived the pre-deposit of penalty under the Customs Act for using another person's Importer Exporter Code (IEC) for importing goods. Citing precedent, the court ruled that using another person's IEC does not constitute an offense as long as duties are paid. The appellant's penalty was deemed not imposable, and the impugned order was set aside, allowing the appeal and disposing of the stay application. en-us Thu, 24 Jan 2013 00:00:00 +0530 Tue, 07 May 2013 17:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233585 The appellant's appeal, along with applications for stay and Condonation of Delay, was granted by the court. The delay in filing the appeal was condoned, and the Condonation of Delay application was allowed. The court waived the pre-deposit of penalty under the Customs Act for using another person's Importer Exporter Code (IEC) for importing goods. Citing precedent, the court ruled that using another person's IEC does not constitute an offense as long as duties are paid. The appellant's penalty was deemed not imposable, and the impugned order was set aside, allowing the appeal and disposing of the stay application. Case-Laws Customs Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233585