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2011 (1) TMI 770 - AT - CustomsPenalty u/s 112(a) and 112(b) - Find that unloading of un-manifested cargo without the supervision of the proper officer and delay in filing the manifest by the carrier is purely due to human error and no malafides can be attributed on them - The adjudicating authority has himself held that action of appellant of unloading cargo at Hyderabad was due to human error and no malafides can be attributed - Therefore, the penalty imposed on the appellant under Section 112(a) and 112(b) of the Customs Act, 1962 is excessive - Since the appellant has themselves taken into themselves the unloading of the goods without the supervision of the officers, they should be penalized - But the penalty imposed under Section 112 of the Act is excessive, reduce it to Rs.25,000/- As regards the penalty imposed under Section 30 - Penalty is unwarranted as the appellant has informed the Department his intention that the goods were to be unloaded at Hyderabad as they were not able to unload at Bombay - Thus, the penalty imposed under Section 30 of the Act is set aside.
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