2011 (3) TMI 169

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....lakhs under section 114AA of Customs Act, 1962) on Shri Vineet Gupta, partner of M/s. Achiever International stands imposed.   2. Heard both sides.   3. The relevant facts, in brief, are that Shri Vineet Gupta is a partner of M/s. Achiever International; that he imported goods i.e. DVD-R in the name of M/s. Achiever International and also in the names of other IEC holders like M/s.Neeru Trading Co, Ashok Nihal Trading co. and M/s.Ashoka Enterprises which were created and managed by Shri Vineet Gupta. On intelligence, the officers of DRI located 6 consignments imported in the name of M/s. Neeru Trading Co. five of them pending clearance at ICD Ballbhgarh and one at ICD Loni. The proprietor of M/s.Neeru Trading Co. could not b....

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....,00/- proprietor of M/s.Neeru Trading Co. under section 112(a).   3.2 The present appeal is by Shri Vinnet Gupta, partner of Achiever International challenging absolutely confiscation of the goods and challenging imposition of penalty on him.   4.1 Ld. Advocate for the appellant submits that the import of DVD-R is permissible under OGL. The appellant has merely used the names of other IEC holders to import the goods in addition to import made in the name of partnership firm M/s. Achiever international. They filed bills of entry for the consignment in the name of Neeru Trading Co. as specifically permitted by the Hon be High Court of Delhi passed in writ petition filed by them. The supplier abroad have also filed writ petitio....

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.... 5. Ld.SDR taking us through the order of the Commissioner submits that the appellants have fraudulently used the IEC code of fictitious party and therefore the import should be treated as that of prohibited goods and therefore the order for absolute confiscation and imposition of penalty are fully justified and the same should be upheld.   6.1 We have carefully considered the submissions from both sides and perused the records. Shri Vineet Gupta, partner of M/s. Achiever international has imported the goods in the name of Achiever International and in the names of other firms set up by him as front entity. When he is partner of a firm having IEC code, the reason for resorting to import in the name of front entities has not been sat....