2004 (9) TMI 184

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..... order imposing a penalty of Rs. 20 lakhs on the appellant. The appellant acted as Custom House Agent in regard to the import of some goods. For that reason, penalty has been imposed on him. The submission of the learned Advocate for the appellant is that the finding recorded in the impugned order is in complete violation of Section 112 of the Customs Act. We read the finding here under :- "Regar .....

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..... y the party is not being utilised as per the conditions of the exemption Notification. Shri Aftab Alam Khan being a witness of the Surety Bond furnished by M/s. Vim International was aware of the conditions of the said Surety Bond that the duty free imported goods shall not be utilised in any other manner except for the fulfillment of the Export Obligation imposed upon the said Importer". [Emphasi .....

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