2011 (10) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent. 2. The respondent appears to have imported goods and filed bill of entry for clearing the same. It was noticed that the respondent did not have Importer-Exporter Code number allotted by DGFT and that they did not come under IEC exempted category. Original authority, holding that the respondent has imported without an IE code, imposed a penalty of  Rs. 2,000/- under Section 11....