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2007 (1) TMI 356 - CESTAT, MUMBAIExtract: .......e is not warranted and therefore the same is set aside. As regards the penalty on the steamer agent there is admittedly a mistake on the part of the steamer agent in filing the IGM. Penalty imposed is also not excessive. Therefore, penalty on the steamer agent is sustained. 8. emsp The appeals are disposed of in the above terms. (Dictated in Court)
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