Delhi High Court - Orders
Amit Nagi vs Principal Commissioner Of Customs on 20 November, 2023
Author: Yashwant Varma
Bench: Yashwant Varma
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 58/2023
AMIT NAGI ..... Appellant
Through: Mr. Rahul Raheja, Mr. Gaurav
Prakash, Mr. Rohit Raheja,
Advs.
versus
PRINCIPAL COMMISSIONER OF
CUSTOMS ..... Respondent
Through: Mr. Harpreet Singh, Sr. SC.
With Mr. Suhani Mathur, Mr.
Jatin Kumar, Mr. Gurpreet
Singh, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 20.11.2023 CM APPL. 38568/2023(51 Days Delay) Bearing in the mind the disclosures made, the delay of 51 days in filing the appeal is condoned.
The application shall stand disposed of.
CUSAA 58/20231. Having heard learned counsels for parties, we find that the Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] upon due consideration of the facts as placed before it on 23 November 2022 has proceeded to hold as under: -
"17. Learned Authorised Representative Sh. Mahesh Bhardwaj appearing for the Revenue relies on the impugned order.
18. Having considered the rival contentions, I find that Sh. Amit Nagi on advice of Sh. Ravinder Puri allowed the use of his IEC code for import to be made by Sh. Rajan Arora. It is further evident that both these appellants believed Sh. Rajan Arora in good faith that he wants to use the IEC code of M/s Dev International for import of crockery/glasses/ disposable glasses. Further, it is This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/11/2023 at 22:09:44 evident that both these appellant were not aware about the actual goods being imported by Sh. Rajan Arora in connivance with Sh. Ramesh Wadhera. It is further apparent that such misuse of IEC of M/s Dev International could not have been done without the active connivance of the CHA- M/s Jai Impex. I find that there has been no interrogation with the CHA for facilitating import by Sh. Rajan Arora by using the IEC code of Sh. Amit Nagi, without proper authorization. Thus, I find that there is no active role played by these appellants save and except facilitating the use of IEC code of M/s Dev International by another for some monetary consideration. In this view of the matter, I allow both the appeals in part modifying the order of penalty. The penalty of Rs. 12 lakhs on Sh. Amit Nagi under Section 112 (a) is reduced to Rs.50,000/."
2. We note that it is the undisputed position that the appellant had lent the Importer Exporter Code ["IEC"] for the purposes of facilitating import. Bearing in mind the fact that there was no connivance, the CESTAT had found it fit to reduce the penalty imposed on the appellant from Rs. 12 lakhs to Rs.50,000/-.
3. On an overall consideration of the aforesaid facts, we find that the appeal raises no question of law which would warrant consideration.
4. It shall consequently stand dismissed.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
NOVEMBER 20, 2023 neha This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/11/2023 at 22:09:44