VIKRAM JAIN Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THE appellant has filed this appeal against the OIO No. 32/2000, dated 20 -9 -2000 passed by the Commissioner of Customs, Bangalore.

(2.) IN the impugned order, the Commissioner has imposed a penalty of Rs. 20,000/ - on the appellant under Section 112 of the Customs Act, 1962. The appellant is seriously challenging the imposition of the penalty.

(3.) SHRI Kiran S. Javali, the learned Advocate, appeared on behalf of the appellant and Shri Ganesh Havanur, the learned SDR, for the Revenue.