1 cuapp32-06 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.32 OF 2006 M/s.S.K. Punjabi ..Appellant. Versus Commissioner of Customs ..Respondent. Mr.Madhur R. Baya with Mr.Sushant Murthy for the appellant. Mr.Pradeep S. Jetly for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. DATE : 18th November, 2010. P.C. : 1. This appeal was admitted on 3rd August 2006 on the following substantial question of law : “Whether the Tribunal was justified in arriving at its conclusion in the absence of any or substantial evidence in support of the conclusion that it has arrived at.” 2. The appellant – a Customs House Agent had filed a bill of entry for clearance of PFY and POY imported by Baroda Synthetics Limited, the licence holder. Since the imported goods were not handed over to the importer, action was initiated against the appellant. By an order-in-original dated 28th October 010, the adjudicating authority found the appellant guilty 2 cuapp32-06 and imposed a penalty of Rs.5,00,000/- upon the appellant. On an appeal filed by the appellant, the CESTAT by the impugned order reduced the penalty to Rs.50,000/-. The present appeal is filed against the aforesaid order. 3. According to Mr.Baya, learned counsel for the appellant, no illegality or irregularity was committed by the appellant as the imported goods were handed over to the third parties as per the instructions given by the importer. He submitted that the party to whom the goods were handed over was the job-worker of the importer. We see o merit in the above contentions. The finding of fact recorded by the Tribunal is that the appellant – CHA had actively connived with the importer in disposing of the goods in the open market which was in breach of the licence condition. 4. In these circumstances, the finding recorded by the Tribunal being a finding of fact, no fault can be found with the order of the Tribunal. Accordingly, the appeal is dismissed with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)