2000 (5) TMI 858 - AT - Customs

Summary

The appeal was against a penalty of Rs. 50,000 imposed on M/s. Air India by the Deputy Collector of Customs. The penalty was imposed due to negligence, but the tribunal found that there was no legal basis for the penalty as there was no specific act or omission to perform a duty cast by law. The appeal was allowed, and the penalty was set aside.