2014 (5) TMI 712

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....s owned by Shri Shaikh Irfan Rashid by giving monetary consideration to him. Shri Avesh Hanif Pitodia owned a shop by similar name i.e. M./s. Cell On Shri Shaika Irfan Rashid does not have any legal identity in the shop except for the fact that he was working in the shop. However, for importing consignments of mobile phone accessories Shri Avesh Hanif Pitodia did not take IEC in his own name nor in his shop's name but arranged the IEC code in the name of Cell On Traders, making Shri Shaikh Irfan Rashid, as its proprietor and declaring the residential address of Shri. Shaikh Irfan Rashid as the address of M/s Cell On Traders. Shri Pitodia placed order with the overseas supplier for supply of mobile phone accessories, arranged the CHA for the....

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.... 3. The learned counsel for the appellant submits that import of goods under the IEC Code issued to other is not a violation of the provisions of the Customs Act or the provisions of Foreign Trade (Regulations) Rules, 1993. He relies on the decision of the hon'ble High Court of Bombay in the case of Hamid Fahim Ansari vs. Commissioner of Customs (Import), Nhava Sheva 2009 (241) ELT 168 and Carmel Exports & Imports vs. Commissioner of Customs, Cochin 2012 (276) ELT 505 (Ker) in support of his contention and accordingly prays for grant of waiver of pre-deposit. 4. The learned Assistant Commissioner (AR) appearing for the Revenue strongly opposes the plea for waiver of pre-deposit. He submits that in the present case it is not mere misuse ....