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2019 (8) TMI 394 - HC - CustomsPenalty on company and its directors - failure to fulfill the export obligation arising out of the authorization for import of goods without payment of custom duty - HELD THAT:- The observations and conclusion of the Appellate Authority are factual in nature, wherein the facts found that the Petitioner was thus, Managing Director of the Company, when permission to import goods without payment of duty was granted on the condition of fulfilling of such export obligation. The Company admittedly failed to discharge such obligation. The Petitioner had therefore, exposed himself for the liability arising out such authorization for import of goods. The learned Counsel for the Petitioner stated that the Petitioner does not dispute the order of Appellate Authority on merits, but only disputes the liability of the Petitioner as the Director of the said Company. Petition dismissed.
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