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    <title>2017 (4) TMI 1293 - CESTAT CHENNAI</title>
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    <description>The tribunal upheld the penalty imposed on the appellant for attempted export of red sanders due to his involvement in lending his IE Code, facilitating the loading of goods, and knowledge of the concealed red sanders. Despite the appellant&#039;s claims of innocence and lack of abetment, the tribunal emphasized that lending one&#039;s name or license can lead to liability for wrongful use. The tribunal dismissed the appeal, stating that interference would encourage smuggling, and upheld the penalty as necessary to prevent miscarriage of justice.</description>
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    <pubDate>Wed, 05 Apr 2017 00:00:00 +0530</pubDate>
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      <title>2017 (4) TMI 1293 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=198659</link>
      <description>The tribunal upheld the penalty imposed on the appellant for attempted export of red sanders due to his involvement in lending his IE Code, facilitating the loading of goods, and knowledge of the concealed red sanders. Despite the appellant&#039;s claims of innocence and lack of abetment, the tribunal emphasized that lending one&#039;s name or license can lead to liability for wrongful use. The tribunal dismissed the appeal, stating that interference would encourage smuggling, and upheld the penalty as necessary to prevent miscarriage of justice.</description>
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      <pubDate>Wed, 05 Apr 2017 00:00:00 +0530</pubDate>
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