1998 (7) TMI 331

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..... Shankar, Member (T)]. Appellant filed a bill of entry for clearance of five vacuum pumps, mentioned in the invoice and airway bill relating to the consignment. Examination of the consignment showed the presence of 12 such pumps. After issue of notice and considering the reply, the Collector of Customs, in the order impugned in the appeal has ordered confiscation of the seven pumps found in e .....

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..... he ground of bona fides of the importer. 5. However, that consideration would be relevant in the matter quantum of fine and of penalty. In view of the presence of the documents such as two orders of the same date, specifically to ship particular part of the consignment by sea and acknowledged by the supplier. We are of the view that penalty imposed should be set aside on these facts and also t .....

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