2018 (6) TMI 19

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....AR) for the respondent ORDER Per: Ramesh Nair This appeal has been filed by National Paper Agency being proprietorship firm of Ms. Binal Damji Boricha, daughter of Shri Damji K. Boricha, who was the earlier proprietor of National Paper Agency. The prayer in the appeal is only to waive the penalty of Rs. 10 lakhs imposed on the appellant. 2.  Ms. Pooja Reddy, Ld. Counsel for the ap....

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....es. We find that as per the order, the appellant was National Paper Agency under IEC no. 0397016671 and relevant PAN no. ABYPVS160F. Accordingly, the National Paper Agency against whom the order has been passed is not the present appellant i.e. National Paper Agency, under the proprietorship of Ms. Binal Damji Boricha. Therefore, Ms. Binal Damji Boricha has no locus standi to come in appeal agains....

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....per Agency i.e. Ms. Binal Damji Boricha. However, the order is very much enforceable against the actual importers who fraudulently imported the goods by misusing the IEC and PAN no. of Shri Damji K. Boricha, for the reason that the import was made in August and September 2008. During the said period, Shri Damji K. Boricha was not alive as he expired on 12.06.2008. This clearly shows the actual imp....