2001 (11) TMI 404 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai reduced the penalty imposed on the appellant from Rs. 5 lakhs to Rs. 2 lakhs for failure to file import manifest for vessel Jaya Sun within 24 hours and unloading unmanifested items before filing manifest, as technical failure was the reason and goods were accounted for. The appeal was allowed in part with consequential relief.