1999 (11) TMI 420 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the penalty imposed by the Collector of Customs on an exporter for shortage in a container meant for export. The exporter failed to provide a satisfactory explanation for the shortage, resulting in a penalty of Rs. 1 lakh. The Tribunal found that the penalty was justified as there was no evidence of bona fide action on the exporter's part. The appeal was dismissed for lacking merit. (Case citation: 1999 (11) TMI 420 - CEGAT, Mumbai)