2008 (11) TMI 453

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....Archana Wadhwa, Member (J)]. - The challenge in the present appeal is to imposition of penalty of Rs. 3 lakhs imposed upon the appellant under the provisions of Section 114 of Customs Act, 1962, on the findings that he acted as a middle man between the manufacturing company M/s Ratan Lila & Co. and the merchant-exporter M/s. Convest Overseas. Revenue's case is that the goods shown to have been m....