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2003 (9) TMI 453 - CESTAT, MUMBAIExtract: .......ance in relation to a vessel as the master of the vessel, I hold neither the slot charterer nor the steamer agent can be held liable to penalty for failing to file the full and correct manifest for the goods. 4. emsp I therefore set aside the penalties imposed on both the appellants and allow the appeals with consequential relief to the appellants.
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