1998 (12) TMI 219

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..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeal is against the order of the Commissioner of Customs imposing a penalty of Rs. 11 lakhs on the appellant under Section 112 of the Act. 2. The appellant is an agent of the slot charterer of M/s. Hyundai Merchant Marine Co. The slot charter is explained in the following terms in the book Maritime Law by Christopher H .....

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..... ot included in the import manifesto filed by the agent of the vessel. The agent filed an application for amendment of the manifesto explaining that the slot charterer had omitted to intimate him of the parts on containers. It is for this reason that the Commissioner has imposed penalty on the appellant. 3. The responsibility for filing a manifest containing details of cargo is placed by Section .....

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