1986 (7) TMI 127

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..... ality of the order dated September 26, 1981 passed by the Deputy Collector of Customs, Manifest Clearance Department, imposing penalty of Rs. 68,613.80 in exercise of the powers under Section 116 of the Customs Act is challenged. The facts giving rise to the filing of this petition are required to be briefly stated. ; 2. The petitioners filed Import General Manifest dated February 19, 1980 on arr .....

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..... d the representative of the petitioners agreed that there was shortage in respect of Item No. 31 and accepted the proposed penalty The Deputy Collector further observed that in respect of Item No. 158, the petitioners promised to furnish amended out-turn report of the Port Trust but failed to do so. The Deputy Collector thereupon proceeded to impose penalty and that order is under challenge. 4. S .....

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..... d by the learned counsel are correct and deserve acceptance. The order passed by the Deputy Collector cannot be sustained and is required to be set aside. 5. Accordingly, petition succeeds and the rule is made absolute in terms of prayer (a). In the circumstances of the case, there will be no order as to costs. Bank guarantee furnished by the petitioners to stand discharged.  
Case laws .....

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