1998 (12) TMI 219 - AT - Customs

Summary

The appeal was against a penalty of Rs. 11 lakhs imposed by the Commissioner of Customs under Section 112 of the Act on the appellant, who was an agent of a slot charterer. The penalty was imposed because containers were not included in the import manifesto filed by the agent of the vessel. The Tribunal found the penalty to be without basis and allowed the appeal, setting aside the impugned order.