2008 (8) TMI 581

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....n and Shailesh Tiwary, for the Appellant. [Order]. - This appeal under Section 130 of the Customs Act, 1962 has been filed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal on 16-11-2007 [2008 (223) E.L.T. 619 (Tri.-Del.).]. 2. The respondent had filed an appeal before the Tribunal against the personal penalty of Rs. 5 lacs imposed on him under Sectio....

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....sidering factual position returned a finding that even if it was accepted that the respondent helped Sh. Vijay Tanwar in getting the IEC code or in the procurement of the goods to be exported, there is nothing on record to indicate that the benefit of drawback which Mr. Vijay Tanwar was seeking to derive, was to be shared by the respondent. The Tribunal was of the view that helping a person in pro....