2011 (10) TMI 122

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....Heard the learned JCDR. None appears for 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 pe....