1999 (8) TMI 282

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..... ppellants are Steamer Agent. 7 containers containing a total of 146 packages belonging to two exporters were shipped by them to Houston in USA under cover of 7 bills of lading. These seven containers were rejected and re-imported under cover of Service bill of lading dt. 12-8-1995. Although the same number of containers was shown, the number of packages were shown as 106. IGM was filed on 17-1-199 .....

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..... rmitted in terms of Section 30(3). It is his submission that the imposition of penalty was not warranted. 4. I have considered the submissions. The service bill of lading covered 7 packages which totally contained 146 packages but the service bill of lading showed 106 packages. This mistake could have been located by the appellants and corrected before filing of IGM. However, this does not b .....

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