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116.Consignment of needles and measuring tapes were attempted to be smuggled. A reading of the Show Cause Notice dated 18.06.2018 bearing Reference F.No.DRI/CZU/VIII/48/ENQ-1/INT-50/2017 and the impugned Order-in-Original No.76206/2020 dated 28.09.2020 indicates that the petitioner played a small role in the attempt of the importer to smuggle the consignments of needles by filing Bill of Entry using the name and Import Export Code of the importer viz., M/s.R.M.Enterprises. https://www.mhc.tn.gov.in/judis

118.In the Bill of Lading, names of other parties would have been there. Strangely, the respondents have failed to name them and implicate them in the Show Cause Notice dated 18.06.2018. That apart, Import Export Code is not granted by the Director General of Foreign Trade as a matter of routine under Foreign Trade (Development and Regulation) Act, 1992. It is granted by the Director General of Foreign Trade based on definite information that are furnished by a person seeking such code.