No Penalty Imposed Under Customs Act Section 114 for Unintentional Misuse of Importer Exporter Code by Appellant.

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....Imposition of penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition of penalty u/s 114 of the Customs Act made out.....