2016 (8) TMI 28

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....ouri Shanker was owner of M/s. M.G. Trading Co. who has already suffered duty and interest with penalty to the extent of 25% of the duty element on the allegation that he imported the furniture for which order was placed by   Shri L.  Harish Gandhi.  Therefore, once the goods have suffered duty and  interest and penalty has been paid, this appellant should not suffer anoth....

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....Shanker, who lent his IEC Code No.0903012464 to Shri K.  Harish Gandhi for which he was penalised for such offence committed.  SHri K. Harish Gandhi's role is that he has used an IEC code not belonging to him.  Therefore, Revenue is correct to say that there were two different offences committed by two different persons. While Shri M. Gouri Shanker was lender of IEC code and Shri K.....