2001 (7) TMI 918

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..... rder]. - This is an appeal filed by M/s. New Mangalore Port Trust, with reference to the impugned order dated 29-6-1994 passed by the Collector (Customs), Bangalore. 2. By the impugned order the Collector has imposed penalty of Rs. 1000/- under Section 117 of the Act on the ground that the party had failed to comply with the provisions of Section 45(2)(a) of the Customs Act. 3. As pe .....

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..... ion of penalty as it was rightly pointed out by the department representative. 5. Considering the facts and circumstances and in view of the submissions made by the appellants and taking note that maximum penalty of Rs. 1000/- has been imposed under Section 117 of the Act. I find that some lenient view is called for in the facts and circumstances, accordingly penalty is reduced to Rs. 500/- .....

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