2005 (2) TMI 257

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....ed order the Commissioner has imposed a penalty of Rs. 5.00 lakhs each on Shri Pratap Kumar, Proprietor of the indenting firm and G. Baskar, Manager of the said firm under Section 112(a) of the Customs Act, 1962 in respect of goods cleared under two Bills of Entry by one Namaste Exports as it was found that the goods said to be declared and covered as leather chemicals were misdeclared due to the ....

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....e goods supplied on indents placed, in particular, the confession of that ineligible benefit of a notification could be obtained and goods be cleared which were not permissible otherwise. The role of the manager of the indenting firm has been clearly brought out in the order impugned and there is no plea now being made which could enthuse us to set aside the finding of the Commissioner to the effe....