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2017 (4) TMI 1293
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....C (AR), for the Respondent. ORDER The appellant's grievance in this appeal is that when it had not attempted to export red sander logs, imposition of penalty of Rs. 5 lakhs on it is unwarranted and unjustified. Therefore, this appeal is against the impugned order dated 9-5-2016 passed by the learned Commissioner (Appeals) upholding the adjudication. 2.1 Learned Commissioner (Appeals)....
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....nders. The case was handed over to Docks Intelligence Unit to examine on 10-2-2014 and conducted investigation. The result of the investigation revealed that the appellant having lent the IE Code was also party to the attempted export of red sanders for which he was imposed with a penalty of Rs. 5 lakhs. 2.2 Learned Commissioner (Appeals) considering the submissions of the appellant did no....
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....xport. 4. Revenue on the other hand says that when the appellant was the lender of the IE Code, he incurs liability in the event of any breach of law made due to the IE Code wrongfully used. Both the authorities have properly held that the imposition of penalty was justified. 5. Heard both sides and perused the records. 6. It is an admitted fact that the appellant had allow....