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2012 (9) TMI 499 - KARNATAKA HIGH COURTPenalty under Section 112(b)(ii) of the Act – Export and importing of same goods under different names - exemption under advance licence - Conspired with Customs Inspector - Whether Tribunal was right in law in confirming the penalty on the appellant when charges against M/s. MNS Exports have been set aside – Held that:- Mere fact that M/s. MNS Exports Private Ltd., have been absolved cannot be a ground to absolve the appellant herein as he is liable to be imposed penalty under Section 112(b)(ii) of the Act and the quantum of penalty awarded is also justified - appeal is dismissed.
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