https://www.taxtmi.com/caselaws?id=329101 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. en-us Wed, 18 May 2016 00:00:00 +0530 Wed, 22 Jun 2016 09:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329101 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. Case-Laws Customs Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329101