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2002 (2) TMI 542 - CEGAT, MUMBAIExtract: ....... for attracting penalty the knowledge of the offender has to be brought out. The Commissioner made an error in imposing penalty upon the Steamer Agents while certifying their bona fides. Thus the order does not survive. The orders of penalty on M/s. Modest Shipping Pvt. Ltd., are set aside. Their appeal is allowed with consequential relief, if any.
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