Importing Without IE Code Risks Confiscation; Penalty u/s 112 May Not Be Essential for Code Absence.

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....Import of goods without having the IE Code at the time of importation - No doubt penalty can be imposed for rendering the goods liable to confiscation. - But, for the only offence of not having the IE Code at the time of importation, imposing penalty under Section 112 may not be necessary - AT....